Fiscalité
LMP
Professional Furnished Real Estate Lessor
Definition
The professional counterpart to LMNP status, triggered if annual rental income exceeds €23,000 AND surpasses the household's other active incomes. Offers distinct advantages for long-term capital gains tax exemptions.
FR
LMP
Loueur en Meublé Professionnel
Keywords
lmploueur meuble professionnelplus valueseuils fiscaux