LMNP tax return in France: forms 2031 and 2033 explained

Every spring, a furnished-rental landlord on the régime réel files a liasse fiscale, the business tax return pack: the 2031 return and its 2033 schedules. When an accountant does it, you sign without reading. If you want to understand what you’re signing, here is what’s inside.

Form 2031: the return itself

Form 2031-SD is the return for business profits (BIC) under the simplified real regime. For an LMNP, the key parts are short: your identity and your SIRET number (the French business registration number), the nature of the activity (non-professional furnished letting), the taxable result for the year (profit or loss), and the 2031 bis appendix that details it. This result is what goes onto your personal income tax return.

Form 2033-A: the simplified balance sheet

Assets on the left, liabilities on the right. Under assets: your fixed assets (land, building, furniture) at cost, accumulated depreciation and net book value; amounts owed to you (a platform payout due on 31 December) and your cash if you have a dedicated bank account. Under liabilities: the owner’s account (compte de l’exploitant, what you put in and took out), the outstanding loan, amounts owed to suppliers and accrued expenses. Total assets must equal total liabilities: that’s the first check Meublé runs before closing the year.

Form 2033-B: the profit and loss account

This is the table that tells the story of the year. Income: rent (account 706), recharged costs, any insurance payouts. Expenses: purchases and supplies, external services (service charges, insurance, commissions, fees), taxes (taxe foncière, CFE), social contributions if you are registered with Urssaf, financial charges (loan interest), and depreciation. At the bottom, the accounting result, then the move to the taxable result with add-backs (for example the non-deductible share of CSG) and deductions.

Form 2033-C: fixed assets and depreciation

One table per type of asset: value at the start of the year, additions, disposals, value at year-end; then depreciation: accumulated at the start, charge for the year, accumulated at the end. This is where the component method from the depreciation guide shows up. Gains or losses on disposal also appear here in the year you sell.

Form 2033-D: provisions, deferred depreciation, losses

For an LMNP, this is the most important table after the 2033-B, and the one most often filled in wrongly. It tracks deferred depreciation under article 39 C (what you couldn’t deduct because it would have created a loss) and tax losses carried forward (which can only be set against non-professional furnished-rental profits over the following ten years). Miss a line here and you lose years of deductions.

The other schedules

Form 2033-E (value added) only concerns businesses with turnover above €152,500. Forms 2033-F and G concern companies (share capital, subsidiaries). A landlord renting in their own name leaves them blank.

Form 2042 C-PRO: carrying the result to your income tax return

The 2031 result is carried to the supplementary return 2042 C-PRO, section « revenus des locations meublées non professionnelles », under the réel: box 5NA (5NB, 5NC for other members of the household) for a profit, 5NY (5NZ, 5OZ) for a loss. Meublé shows these figures at year-end. If you used an accountant, check that this step was done: mine did it, but I’ve seen returns where the profit appeared nowhere.

If you live abroad, the principle is the same: the business pack goes to the SIE handling your rental business, and the result goes on the income tax return you file as a non-resident, which is handled by the Service des impôts des particuliers non-résidents (SIP non-résidents). Your SIRET registration notice and your online professional space tell you which SIE is in charge of your file; ask them if in doubt.

Deadline and online filing

The liasse is due on the second working day after 1 May, with fifteen extra days for online filing: in practice around 20 May each year (for the 2026 financial year, May 2027). Paper filing no longer exists. You either go through an EDI partner (what accountants do) or file yourself in EFI mode from your professional space on impots.gouv.fr, after signing up to the « Déclarer vos résultats » service. Meublé prepares the figures line by line; the filing itself stays with you. Step-by-step: filing your LMNP return online.

What Meublé does at year-end

From the year’s entries, the app calculates the 2033-A, 2033-B, 2033-D, the 2031 and the 2042 C-PRO boxes, and refuses to close the year until four cross-checks pass: balance sheet balances, fixed assets match the depreciation schedule, the result is identical on the 2033-B and the 2031, and year-end adjustments are reversed. On my 2025 file, it reproduces the 18 lines of the liasse filed by my accountant to the euro.