You have an accommodation and you want to start your activity with the status of LMNP.
What are the administrative procedures and how to register your rental activity ?
In the sections that follow, we will help you through the steps and give you the tips and keys that are essential for a successful transition.
How to register your furnished rental activity
- Complete the SIRET application form on the website INPI. Once this form is submitted, they will create a SIRET number for you and with this number you can start declaring your rental income.
- The questionnaire 751-SD. When you receive your SIRET number, you will also be sent the form 751-SD. This form is a questionnaire to be completed to provide further information about your activity (contact details of your company, your accountant, etc.) and must be returned to the SIE within 15 days.
- The form 1447. After submitting form 751-SD, you will receive the pre-filled form 1447 to complete. This will allow you to calculate your CFE.
Documents required for declaring rental income
The forms above are completed at the beginning of your activity. You now can start to declare your rental income.
Declaration 2031-2033
If you registered your SIRET number under the régime réel simplifié tax scheme, you must file declaration 2031 and 2033 each year, and you need to declare your income and expenses. The forms must be prepared by an accountant.
These forms, which are the report of your activity, must subsequently be sent each year until your activity is closed.
Declaration 2042 C pro
After sending your liasse fiscale to the SIE, you will have to complete your income tax return and include the result obtained within the LMNP activity.
These results should be reported on your personal tax return and this is subject to income tax.
Completing all of these documents and going through these administrative procedures can cost a lot of time, energy and stress.
Do not hesitate to call on our services if you need help to understand this procedure.