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Fiscalité

Depreciation (LMNP)

Straight-line property depreciation

Definition

An accounting mechanism in the French 'Régime Réel' that allows landlords to write off a property's building and furniture value over decades. This non-cash expense offsets rental income, often lowering the tax bill to zero.

FR

Amortissement (LMNP)

Amortissement comptable linéaire du bien

Keywords

amortissementcomptabilitelmnp reeldeficit foncierexpert comptable