LMNP earlier losses — map — Furnished flat-share in Melun — LMNP · ID 02LMNP
Each year that ends in a loss gives a « lot » that can be set against the income of the next 10 years, oldest first; what is left of a lot after 10 years is lost. Here: the lots at the start of the year, what the year uses, what is lost at the end of the year and what is carried forward.
The tax: the map →The resale: the map →← Calculation mapSee the full calculation (year-by-year table) →
- Losses you can deduct
- The year’s income
Year 1: no earlier loss at the start of the year; this year’s loss of €2,331 is added; carried forward: €2,331. Next to expire: year 1’s loss (€2,331), lost at the end of year 11 if unused.
What the simulator does and does not model here
- A furnished-rental (BIC) loss of year Y can be set against that activity’s income of years Y+1 to Y+10, then what is left is lost (CGI art. 156-I-1° ter, in the engine’s 2026 rules).
- The losses are used oldest first, and only after the depreciation (simulator choice for the order of the two, to be confirmed by a chartered accountant).
- Depreciation set aside is not a loss: it never expires (CGI art. 39 C) — it is on the « LMNP tax » map, not here.
- One property on its own: its losses are set against its own income only; the law lets them offset all your furnished-rental income.
- Model years are 12 months from the purchase, not calendar tax years: in reality a loss can expire up to one year earlier or later.
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.