Following the presentation of the text of the Finance Bill on Thursday, October 10, the deputies had a very limited time, until Sunday 13 more precisely, to submit their amendments with a view to examining the text. in committee. As one might have expected, left and right stand out for their opposing positions on the subject of taxation, while in the center, the reading grid is much more vague.
Outcry on the right against the reintegration of depreciation deducted into the calculation of added value
This is the flagship measure of the text presented on October 10: the reintegration of depreciation deducted thanks to the benefit of the real regime in the calculation of the added value. In other words, the sale of a property having benefited from depreciation would therefore see the amount of its capital gain increased by the sum of the depreciation deducted with, as a result, a higher capital gain tax for the lessor.
Although it remains important to remember that “this measure must be put into perspective, on the one hand because many goods escape capital gain by being the subject of a donation or inheritance and, on the other hand, because of the system of legal reductions on the capital gain which gradually reduces the taxable portion of it”underlines Baptiste Bochart, lawyer at Jedéclaremonmeublé.com.
Numerous amendments aim to remove key measures from PLF 2025
As the measure did not raise opposition on the left of the hemicycle, it was especially on the right of the latter that the measure caused a reaction, with the tabling of numerous amendments aimed at its removal, its constituency only for the furnished short-term, or its application only for new investments.
Among the arguments put forward are of course the potential consequences of such a measure on the desire of investors to continue to turn to real estate, and therefore a counterproductive effect in the midst of the housing crisis. Along the same lines, several voices stand up to emphasize that the justification for such a measure, the housing crisis and the rise of short-term rentals, is not in line with a generalized application to all rental companies. furnished, particularly for those renting for long periods.
The left submits amendments concerning furnished tourist accommodation
Several amendments have been tabled so that the question of the taxation of furnished tourist accommodation under the micro-BIC regime can be resolved. Reduction of ceilings as well as reduction rates are on the program, particularly for classified tourist accommodation, which had escaped reform following an error in the drafting of the 2024 finance law.
Among the various amendments, it is possible to mention the one tabled by the NFP-LFI group (Amendment No. I-CF1058), which proposes to reduce the threshold of the micro-BIC regime for furnished tourist accommodation classified to €15,000 (188 €700 currently), without however touching the 71% reduction.
The amendments therefore come back, almost without surprise, in the debate for the PLF 2025 even if, in the current state of things, the next passage in committee of the bill aimed at remedying the imbalances of the rental market in tense areas could also play a role because this law introduces an article modifying the taxation of furnished tourist accommodation, classified or not, to the micro-BIC regime.
LMNP taxation in the PLF 2025: Ball in the center?
Will the center of the hemicycle therefore be the arbiter on the tax issue during the debates on the 2025 PLF? In reality, nothing is less certain.
Because, if we can certainly retain the numerous amendments tabled by Annaïg Le Meur, and which echo both the content of the Le Meur bill and the eponymous report which was made public last July, focusing on subjects such as the micro BIC regime for short-term rentals or the future of depreciation in LMNP, it would be difficult to assume that this position is shared by the other deputies sitting in the center of the Assembly. Especially since the political alliance system seems to lean, at least in the current state of things, rather towards the right of the hemicycle.
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