You have an accommodation and you want to start your activity with the status of LMNP.
What are the administrative procedures? What documents are needed or what are the different loan options?
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.
First steps: the documents you need to get started
You have just purchased a property with the intention of being a non-professional furnished landlord. You are then required to register as such with the appropriate authorities.
Thus, you will find in the following sections the 5 essential documents needed.
POi or FMCB form
If you are not registered to the RCS, you must:
- Declare your activity to the tax authorities within 15 days after its commencement by completing the online procedure on INPI. This will allow you to obtain a SIRET number.
- In the case of multiple furnished rentals, this is the Registry of the Commercial Court of the place where you receive most of your rental income
- You will receive your SIRET number within 30 days, which you can use to upload your tax return.
The P2P4i form
This form is the bridge for communication with the administration. Indeed, with this form, you can:
- Add a second property to the rental activity
- Change the start date of your activity
- Change your address or notify the end of your activity
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. However, if you do not receive it, you will must download it, complete it yourself and send it to your SIE.
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.
The liasse fiscale corresponds to the 2031-2033 cerfa declaration.
This document must be filed by companies subject to ISD or BIC under the régime reel simplifié.
These forms, which are the report of your activity, must subsequently be sent each year until your activity is closed.
Annexe 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 in the section “Régime réel (non adhérant CGA)” on the website impots.gouv.fr.
Completing all of these documents and going through these administrative procedures can cost a lot of time, energy and stress.
The slightest mistake or oversight can have a serious impact.
Do not hesitate to call on our services if you need help to understand this procedure.