LMNP 2025: what’s new?

 The 2025 Finance Law imposes, from March 1, 2025, the reintegration of depreciation deducted on LMNP assets in the calculation of capital gains, thus increasing the tax on resale (19% IR and 17.2% social security contributions, to which an additional tax may be added for capital gains above €50,000).

LMNP scheme

The LMNP (acronym for " Non-Professional Furnished Rental" ) is a special legal and tax status that concerns investors in furnished rentals, for new or old properties. It allows you to rent furnished accommodation for short periods as seasonal rentals (Airbnb-type tourist accommodation) or for longer periods.