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:
| Legal status | Description | Limits |
| “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. |