To obtain this status, all you need to do is: buy a new property in a service residence and rent it furnished.
The question that should be asked is to know in which mode of ownership is it preferable to make an investment in LMP:
|“En direct”||This is the simplest and least restrictive method of holding that allows you to benefit of the fiscality of the LMP.||You have to manage the furnished rental on your own, which can be complicated when the lessor has several properties.|
|S.C.I.||The LMP can be done via a SCI but it is not recommended as it is not appropriate for this type of holding.||Furnished rental is incompatible with the heritage nature of an SCI. Indeed, it is subject to corporation tax (IS) and all tax benefits of LMP status are lost. |
Deficits cannot be carried over to overall income and the result is taxed twice: within the company and with the partners in the event of a distribution.
|SARL||It is possible to choose a family SARL so that the income tax applies. The taxation of the result is made between the hands of the partners.||The following conditions must be observed: |
– Associates must be direct line parents or siblings or spouses and partners of PACS;
– The family SARL must exercise exclusively a commercial activity.
|EURL & individual company||These two types of holding make it possible to benefit from the LMP taxation without any particular constraint.||The limits relate to management and transmission, social regime …|
|SNC||It allows to benefit from the advantages of the LMP and in particular on taxation.||The partners have the status of traders and are therefore subject to social security contributions.|