LMNP Depreciation: the complete guide to optimizing your taxes in 2026
Depreciation is the most powerful tax lever of the Non-Professional Furnished Rental (LMNP) status under the real tax regime. When used correctly, it allows you to report a rental income close to zero for fifteen to twenty years, without any additional cash outflow. However, since the 2025 Finance Act, this same depreciation also has a direct impact on capital gains tax upon resale—a change that many owners discover too late.
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