The LMNP status concerns several hundred thousand landlords in France, but the associated tax declaration remains a recurring point of friction. Between the choice of regime, the forms to fill out, and recent regulatory developments, the declaration process deserves to be broken down without hesitation.
LMNP Registration on the INPI Single Window: The Overlooked Prerequisite
Before any declaration of rental income, you must have a SIRET number. Since 2024, LMNP registration is done exclusively through the INPI single window (procedures.inpi.fr). The paper P0i form, which was long sent to the commercial court registry, is no longer accepted.
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On this portal, you provide the address of the furnished property, the start date of activity, and the chosen tax regime (micro-BIC or simplified real). Processing generally takes a few business days, after which INSEE assigns the SIRET. This number will then be included on each tax form.
A detail often overlooked: the choice of tax regime made during registration commits you for the current year. If you want to find the steps on Investisseur Débutant, the complete process is described there with the deadlines to respect for each formality.
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Micro-BIC or Real Regime: What the Choice of Regime Changes in the Declaration
The tax regime directly determines the number of forms to produce and the level of complexity of the declaration.
LMNP Declaration under Micro-BIC
The micro-BIC simply involves reporting your gross income (rents including charges) in the box 5ND of form 2042 C PRO. The administration then applies a flat-rate deduction. No tax bundle, no balance sheet, no detailed accounting.
The Le Meur law has modified the eligibility thresholds for micro-BIC. Field returns differ on the interpretation of certain borderline cases, particularly for unclassified tourist rentals. Check your situation with the business tax service to which your property belongs before ticking this option.
LMNP Declaration under Simplified Real Regime
The real regime involves a heavier procedure but potentially more advantageous. You must produce a tax bundle consisting of forms 2031 and 2033 (and its annexes A, B, C in particular), then electronically transmit the entire set in EDI-TDFC format before the deadline, usually set for mid-May.
The resulting tax outcome (profit or loss) is then reported on the 2042 C PRO, in box 5NA for a positive result. Three elements make this regime more technical:
- The calculation of the depreciation of the property, furniture, and acquisition costs, spread over distinct periods according to the nature of each component
- The distinction between deductible expenses (loan interest, insurance, property tax, maintenance work) and non-deductible expenses
- The obligation to maintain accounting in accordance with the general accounting plan, even if simplified
A specialized software or an accountant remains the most reliable way to produce this bundle without error. Electronic transmission in EDI-TDFC requires a tool approved by the tax administration.
Reintegration of Depreciation upon Resale: The Data that Changes the Overall Calculation
Since February 15, 2025, depreciation deducted in LMNP is reintegrated into the calculation of the capital gain upon the resale of the property. The acquisition price retained by the administration is reduced by the total amount of depreciation claimed, which mechanically increases the taxable base.
This rule does not apply uniformly. Student residences, senior residences, and EHPADs operated under LMNP are exempt from this reintegration. For a classic furnished rental apartment, however, the tax advantage obtained each year through depreciation partially transforms into deferred tax liability at the time of sale.
When filling out your annual declaration, this reform does not change anything on the forms themselves. Its impact is patrimonial: the choice of the real regime must now include a projection for resale, not just annual optimization. A comparative table on the expected holding period allows you to quantify the actual difference between micro-BIC and the real regime for your situation.
Common Errors on Form 2042 C PRO in LMNP
Form 2042 C PRO centralizes the declaration of furnished rental income, regardless of the regime. Three errors frequently occur during completion.
- Confusing the LMNP and LMP boxes: the boxes differ according to your status. Reporting a real result in the micro-BIC box (or vice versa) triggers inconsistencies that the administration can correct
- Forgetting to report the result of the tax bundle: the electronic transmission of the 2031/2033 bundle does not exempt you from manually reporting on the 2042 C PRO. The two declarations are complementary
- Not declaring in the absence of received rents: even without income (work, rental vacancy), a declaration remains mandatory as long as the LMNP activity is active. This zero declaration allows for a reportable deficit to be recognized
The 2026 declaration campaign for 2025 income opened on April 9, 2026. Deadlines vary according to the department of residence, with deadlines staggered between late May and early June. The tax bundle under the real regime must be electronically transmitted before the May deadline, regardless of the personal declaration calendar.
Each year, the process repeats identically for a property already in operation. The first declaration concentrates the majority of difficulties, mainly because it combines registration, choice of regime, and the first calculation of depreciation. In subsequent years, the process is reduced to updating the figures within an already established framework.