Tax on the gain when you sell — Furnished flat-share in Melun — LMNP · ID 02LMNPPlus-value des particuliers (LMNP resale)

Plus-value des particuliers (CGI art. 150 U to 150 VH): the gain is the sale price minus the agency fee, minus the “purchase price for tax” (the purchase price, plus purchase fees and works where allowed, minus the wear-and-tear actually deducted on the building and the improvements). Holding-period allowances lower the taxed part each year you own it; the rest is taxed at 19% income tax and 17.2% social contributions, plus a surtax on large gains. The cash from the sale = what the sale leaves after the loan and fees, minus this tax, plus the CSG tax back due the year after. Engine: lib/roi-engine/tax/plusValueParticuliers.ts, lmnpReel.ts.