Registration is much more than just a simple administrative procedure: it is the very foundation of the LMNP status and conditions your tax regime.
Why the LMNP registration is essential
Without registration, no BIC regime
Without registration, you do not obtain a SIRET number, and therefore no access to the BIC regime (Industrial and Commercial Profits). In this case, the tax administration can reclassify your income, apply a default regime, often less favorable, and demand back taxes. This carries the risk of a tax adjustment that can reach several thousand euros.
This is why registration is the first step in any tax declaration in LMNP.
Obtaining your SIRET number: the tax passport
The SIRET number issued after registration serves as a reference for all your tax declarations and accounting obligations. It particularly allows you to:
declare your income under the real regime or micro-BIC;
complete your tax return;
pay the Business Property Contribution (CFE).
Without a SIRET, you cannot apply the specific rules for LMNP, nor deduct your expenses and depreciations.
How to register your LMNP activity with the INPI
Since January 2023, Infogreffe has been replaced by the INPI (National Institute of Industrial Property) portal. Here’s how to create your account and submit your tax declaration for starting your activity.
Create an account on the INPI
Visit INPI Procedures and create your account with an email address and a password. This step takes only a few minutes and provides access to all registration procedures for your LMNP activity.
Submit the registration formality
After creating your account:
choose “companies”;
click on “submit a company formality”;
select “business creation”;
complete the form corresponding to your situation (sole proprietorship, joint ownership, etc.).
Remember to indicate your tax regime (simplified real or micro-BIC). In classic LMNP, you are generally not subject to VAT.
Specific cases and best practices
The tax declaration in LMNP can vary according to your situation: co-ownership, short-term rental or professional activity. Let’s take a closer look at this.
LMNP in co-ownership: how to proceed?
If you rent in co-ownership, registration is also done with INPI, replacing the old FCMB form (Cerfa n°11924*01). Key points to be provided:
contact details and identification of the co-ownership;
Choice of tax regime:
micro-BIC: accessible if the annual rental income of the co-ownership is less than €77,700, with a 50% allowance
Simplified actual: mandatory if the income exceeds €77,700, or recommended if you wish to deduct your expenses, depreciation and optimize taxation
choice of VAT regime (often exempt except in specific cases).
After validation, you will receive a SIRET number unique to the co-ownership, essential for your LMNP tax declaration.
LMNP or LMP: what’s the difference for registration?
If you are a Professional Furnished Lessor (LMP), the process differs slightly; you will need to contact the competent Business Formalities Center (CFE);
the URSSAF if you do not offer services;
Chamber of Commerce and Industry (CCI) if you offer additional services (cleaning, breakfast…).
Since 2023, it is no longer necessary to register with the RCS for LMPs, but registration remains mandatory.
The consequences of registration and tax obligations
The registration is just the first step of your LMNP tax declaration. Here’s what happens next.
The documents you will receive
About three weeks after validation, you will receive:
a notice from INSEE (with your SIRET and registration date);
a tax memorandum (indicating your tax regime and obligations);
the form 751-SD to complete for your tax center;
the CERFA 1447 for the Business Tax Contribution (CFE).
These documents are essential to finalize your LMNP tax file.
You have a period of 15 days after the start of your activity to register your LMNP with the INPI. After this period, do it as soon as possible to avoid any tax issues. The administration is generally lenient during the first year if you regularize quickly, especially in good faith.
The registration of LMNP at the town hall: the case of furnished tourism
In addition, a procedure may be necessary at the town hall if you are renting short-term.
Primary residence or secondary residence: what to do?
Primary residence (less than 120 days/year): no procedure required unless the municipality imposes registration;
Other property: mandatory declaration on the town hall's website, especially if the municipality applies regulations on change of use.
After validation, you will receive a registration number to indicate on your listings.
This approach is important because it allows the town hall to list tourist rentals and, if necessary, impose certain obligations (ceilings, taxes…). As with the SIRET, failure to register can lead to penalties.
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