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(AOF) – Article 24 of the finance bill presented Thursday by the French government aims to “correct a specificity” of the tax regime for non-professional furnished rentals (LMNP) which “contributes to tensions on the rental market” . This involves putting an end to “the tax bias in favor of the LMNP regime” which “helps to strengthen economic incentives in favor of short-term rentals” such as Airbnb.
The article provides that depreciation deducted during the rental period of a property is now “effectively taken into account during its transfer for the calculation of the related real estate capital gain”. These provisions will apply to capital gains realized from transfers occurring from January 1, 2025.
For the editors of the PLF, this niche is “likely to maintain a shift of bare renters towards furnished rental and, thus, the attrition of the supply of housing allocated to the main residence”, by “incentivizing furnished rental short-term and with a tourist vocation.
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