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LMNP: In May, do what you like and remember to declare

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The status of "Loueur en Meublé Non Professionnel" (LMNP) allows individuals to rent one or more furnished properties, while benefiting from interesting tax advantages. However, it is important to respect certain obligations, in particular in terms of income declaration. Let's discover the dates of declaration of the LMNP incomes to respect.

First of all, it should be remembered that income from furnished rentals is classified as industrial and commercial profits (BIC). Thus, individuals who rent furnished property must declare their income in the BIC category.

Declare in real regime

The deadlines for declaring LMNP income depend on the tax regime chosen by the owner-lessor. There are two tax regimes for LMNP : the real regime and the micro-BIC regime.
In the real regime, the owner-lessor has to declare his annual incomes at the latest the2nd working day following the1st of May of the year following the one of the income collection. For example, for income received in 2022, the declaration must be made by May 3, 2023 for the paper declaration and May 18, 2023 for the online procedure. It is important to note that in this regime, the owner-lessor must keep a rigorous and precise accounting in order to determine his taxable income.

Declaring under the micro-BIC regime

In themicro-BIC regime, the owner-lessor benefits from a flat-rate deduction of 50% on his income. They must not exceed 72 600 € to benefit from this regime. In this case, the declaration of income is made during the annual declaration.
It is important to respect these declaration dates to avoid any tax penalties. In case of delay or non-declaration, penalties may be applied, as well as late payment interest.

Dates to remember for the tax return

For taxpayers filing online, the service will be available starting April 13. Depending on the department of residence, the deadlines are broken down into three zones:
  • zone 1: Thursday, May 25, 2023 at 11:59 p.m. for departments 01 to 19 and non-residents;
  • zone 2: Thursday, June1, 2023 at 11:59 p.m. for departments from 20 to 54;
  • zone 3: Thursday, June 8, 2023 at 11:59 p.m. for departments from 55 to 974/976.

In conclusion, the dates for declaring LMNP income depend on the tax regime chosen by the owner-lessor. In the real regime, the declaration must be made at the latest on the2nd working day following the1st of May of the year that follows the year of the collection of the income. In the micro-BIC regime, the declaration of income is made at the time of the annual tax return, before May 31st of each year. It is important to respect these dates to avoid any tax penalty and to get in touch with a partner such as the decla.fr website.
Last modified on : 2023-04-26