Will the rent in furnished furnishings become the 2025 tax trap? Here are the 5 cases that save your profitability

Is the LMNP state turn into a machine to grind returns? With the financial law of 2025, so far a mechanic in favor of investors suddenly transforms: the depreciation deducted for years could increase the capital gains in the resale. A measure that questioned the very balance of a tinner heritage strategy. But everything is not lost. Because in five specific situations, you can still preserve your profitability … provided that you know them.

A tax measure that breaks the advantage of LMNP

Until now, the real LMNP regime has made it possible to amortize the furniture, work and value of the building, effectively reducing the taxable plate on rents. And above all, these depreciations have not been reinstated during the resale of property. In other words, they escaped the calculation of the plus of real estate capital.

The situation changes in 2025. The financial law now involves reinstating these depreciation in the calculation of capital gain. Result: the tax base explodes. A turning point that risks changing many rental projects provided in red, in particular those in short or medium term.

Services residences: the exception that confirms the rule

The law provides for several cases of exclusion to this new taxation. Among these, the accommodation located in residences with services intended for a specific audience. This is particularly true for students for students, for the elderly or disabled.

In these specific cases, past depreciations remain not taxable during the resale. An advantage for those who have invested in this type of ownership, often criticized for its management constraints. Here, taxation becomes a lever of profitability, but only for well -positioned investors.

Donation and succession: free trip

The new rule concerns only the transfers to be considered. Clearly, only sales are interested. If the property is sent by donation or succession, the reintegration of the demort does not apply.

It is a heritage strategy to be considered seriously, especially for those who intend to do it transmit Profitable real estate investments for their children or spouse. A way to escape taxes while keeping the course on your long -term goals.

30 years of detention: the weapon of time

Some will say that you just have to wait. Because after 30 years of detention, capital gain is completely free, both in terms of income taxes and of social security contributions. A slightly known but formidably effective tax reality.

This logic rewards patient investors. Those who bet on the long capitalization rather than on the immediate cash flow. Once the sign of the three decades has been crossed, the taxman forgets you. But there are few donors ready to wait a lot.

Main residence: a malignant exit door

Have you rented a furnished property, but now do you want to occupy it alone? It is possible. And above all, this can allow you not to pay a tax on added value. On the condition to live it at least 8 months a year and not to sell it immediately.

This case can also concern those who claim to buy their main residence, subject to not being the owner for four years. In this case, partial or total exemption is possible. The taxation therefore adapts to your life project.

Because this reform changes the situation

Behind this reform, it is a wider reality that is emerging: the government now heads towards optimization devices around the taxation rental. LMNP, long considered a tax paradise for agile investors, is in the sights.

Will the phrase “The furnished furnished rent will become the tax trap of 2025?” It is not a free provocation. It embodies the legitimate concern of a community of investors who now try to invest in the real estate sector with a truly sustainable lease income strategy. It is up to everyone to reposition themselves, without waiting for the tax authorities to shake the screw anyway.

And you, what do you think of this reform? Is your investment worried? Have you identified one of these five cases to escape taxes? Tell in the comments and share this article with those who have to prepare.