Where an investor puts rented a furnished apartment, it becomes owner in furniture. The lessor in Cabinet is unprofessional if he is not registered at the RCS in the title of this activity and retire an amount less than or equal to € 23,000 annual and less than 50% of its total income.
A furnished rental revenues are taxed in the category of benefits industrial and commercial (BIC) the expenses caused by this activity may be deductible against income of the same kind. Deductible expenses are: management fees, rental costs and loads of property (amortization, interest loan, various repairs, property tax...). Once repaid loans interests and fully deducted depreciation, it may be worthwhile to opt for the scheme of the MICRO-BIC that allows to have a global reduction of 50% on rental income provided that they do not exceed € 32 000 per year. Deficits may be charged on the income of the same kind within a limit of 10 years.