TLDR: The micro-foncier regime is compatible with the tax reduction under Article 199 novovicies of the CGI (intermediate rental investments such as "Duflot" or "Pinel"). However, it is incompatible with the reduction under Article 199 decies F of the CGI (work carried out in tourist accommodation).
Micro-foncier regime: general framework
The micro-foncier regime (Art. 32 of the CGI) applies automatically if the taxpayer's total gross rental income does not exceed €15,000 per year. It allows for simplified taxation of rental income.
Compatibility with Article 199 novovicies of the CGI
The tax reduction provided for in Article 199 novovicies of the CGI (the "Duflot" or "Pinel" schemes) does not exclude the application of the micro-foncier regime. Therefore, the taxpayer can combine this regime with this reduction, provided they comply with the specific conditions of each scheme.
Incompatibility with Article 199 decies F of the CGI
The tax reduction for work carried out in tourist accommodation (Art. 199 decies F of the CGI) cannot be combined with the micro-foncier regime. The taxpayer must then opt for a real taxation regime (declaration of rental income according to their actual amounts).
Practical consequences
If you benefit from the 199 novovicies reduction, you can retain the micro-foncier regime without restriction. However, for the 199 decies F reduction, you must waive the micro-foncier regime and adopt a real taxation regime.
Limits and clarifications
No other tax reductions are explicitly mentioned as compatible or incompatible with the micro-foncier regime in the available sources. Schemes not mentioned cannot be presumed compatible without specific verification.
Examples of excluded regimes
The micro-foncier regime is also incompatible with the micro-entreprises regime (Art. 50-0 of the CGI) for taxpayers benefiting from the 199 decies F reduction.