LES OBJECTIFS D’UN LMNP - Loueur Meublé Non Professionnel

  • Build up heritage
  • Obtain additional tax-free income
  • Prepare for retirement
  • Make this investment through a loan with or without a contribution
  • An investment at an affordable budget (from € 75,000 excluding tax) for student residences
  • With a low saving effort
  • Attractive profitability
  • Excellent investment for non-residents
  • With the possibility of reducing taxes with the Censi-Bouvard scheme (for residents in France)



LMNP - CONDITIONS

Constraints Benefits
Buy a property in a student or senior residence The Censi-Bouvard system allows you to obtain a tax reduction of 11% of the amount of the property excluding tax.
The tax reduction is spread over 9 years, 1/9 per year from the year of completion.
Carry forward of the unused reduction over 6 years
The rents collected are BIC (industrial and commercial profits).
Rents - Charges = Operating profit
Depreciation system which allows non-taxation
Rental obligation during the term of the commercial lease from 9 to 12 years depending on the residence VAT recovery within 6 months or duty-free purchase possible with certain promoters who are responsible for recovering VAT with the accounting firm and the notary.
As a result, the funding is less since we finance the amount excluding tax and not including tax.
This is easy since we only have one line of credit.
Payment of the furniture package upon purchase of the apartment, imposed by the developer. Payment inclusive of VAT and recovery of VAT on delivery. Rent guaranteed by the manager, whether there is a tenant or not.
The manager takes care of filling the residence and relieves the owner of all rental contingencies.
He pays for the majority of the costs inherent in the life of the property to maintain the residence in good condition, because this is the guarantor of its turnover.
The investment is made exclusively in own name or in joint possession and not in partnership. Revaluation of the rent each year according to IRL (Rents revaluation index) given by INSEE.
Operations in the dismemberment of property are excluded. The student residence has services (reception, reception, babysitting, cleaning of the premises, supply of household linen, laundry, distribution of breakfasts to students ect…).