TLDR: The sources examined mainly document the reporting obligations related to the former LMNP tax reduction scheme, also known as Censi-Bouvard. If you claimed this reduction, you had to provide documents appropriate to the investment and comply with a nine-year furnished rental commitment. The documentation provided does not make it possible to establish the current list of all obligations applicable to LMNPs.
A scope limited to the tax reduction scheme
The documented obligations concern the tax reduction provided for by Article 199 sexvicies of the CGI for certain investments in non-professional furnished rentals. They do not describe all the obligations related to currently carrying out an LMNP activity.
You must therefore distinguish the obligations attached to this specific tax scheme from the general rules that may concern non-professional furnished rentals.
Documents to be provided
If you claim the tax reduction concerned, you must provide specific documents depending on the nature of the investment, the nature of the residence or certain particular situations.
For certain categories of investments, additional documents are also required. However, the available sources do not specify the list of documents specific to each category.
The rental commitment
The official form examined provides that you undertake to rent out the furnished accommodation for nine years from the effective date of the lease. This commitment concerns the tax scheme described by this form and does not make it possible to conclude that nine years apply to every LMNP rental.
The form notably provides for the following information:
- the address of the accommodation;
- the name and type of the establishment or residence;
- the completion date, in the situations mentioned by the form;
- the acquisition or cost price used for the tax reduction;
- the identity and address, or registered office, of the operator.
You must date and sign this commitment when it applies to your investment within the documented framework.
The declaration mentioned in the historical documentation
For income earned in 2012, the documentation indicated that the rental commitment was included in the overall income tax return no. 2042, CERFA no. 10330, using information entered directly by the taxpayer.
This information belongs to the historical documentation of the scheme. It is not sufficient to confirm the procedure currently applicable or the ordinary reporting obligations relating to income from an LMNP activity.
What the sources do not make it possible to confirm
The sources provided do not make it possible to establish, for the current situation, the general obligations relating to ordinary forms, registration of the activity, the tax regime, VAT, social security contributions, deadlines or penalties.
You must therefore not use the preceding information as an exhaustive and current list of the obligations of all LMNPs.