LMNP forms 2031 and 2033: filing them yourself

Under the réel regime, a non-professional furnished landlord files a business tax return (liasse fiscale) every year: the 2031 profit return and its schedules 2033-A to 2033-E. It is filed electronically only, with the business tax office (SIE) for the property's location, in early May. The result it shows is then carried to your income tax return, form 2042-C-PRO. You can fill it in yourself in your professional space on impots.gouv.fr, provided you have kept your accounts and depreciation schedule.

The rules below are those in force on 9 November 2026. The forms quoted are the 2026 editions, used for 2025 income; those for 2026 income, declared in 2027, are published in the spring.

This guide is part of our LMNP réel: the complete guide.

Before you start#

You need:

• your SIRET number, obtained by declaring the start of your furnished-letting activity on the single business formalities portal (guichet unique);
• a professional space on impots.gouv.fr, separate from your personal space, with access to profit returns;
• total receipts for the year, rent and billed charges included;
• the detail of expenses paid in the year;
• your fixed-asset register and depreciation schedule: value of each component and the furniture, useful life, depreciation for the year;
• the amount of deferred depreciation and deficits from previous years.

Form 2031#

Form 2031 is the cover page of the return: identification, period (the calendar year for a furnished landlord), regime (simplified réel) and a summary of the taxable result. The profit or deficit shown there comes from schedule 2033-B, lines 370 and 372 (form 2031-SD).

The 2033 schedules, one by one#

The simplified regime return has seven schedules (BOI-BIC-DECLA-30-20-10, the tax administration's official guidance). Those that concern a furnished landlord:

Schedule	Content	For a furnished landlord
2033-A	Simplified balance sheet	The home, the furniture, their depreciation, the outstanding loan, cash
2033-B	Simplified income statement	Receipts, expenses, depreciation, move to the taxable result
2033-C	Fixed assets, depreciation, gains	Gross value of assets, accumulated depreciation, disposals
2033-D	Provisions, deficits carried forward	Tracking deficits from one year to the next
2033-E	Value added and staff	Receipts and external charges, for value added
2033-F, 2033-G	Share capital, subsidiaries	Not applicable to a sole trader

2033-A: the balance sheet#

On the assets side, the fixed assets at gross value (the home, land included, and the furniture) and accumulated depreciation; on the liabilities side, the outstanding loan. A business whose receipts for the previous year stay under a threshold may be exempt from the balance sheet (article 302 septies A bis of the CGI, 2033 instructions). The balance sheet remains useful: it is what keeps track of your depreciation from year to year.

2033-B: the income statement#

The key lines for a furnished letting, according to the 2033 instructions:

Line	Content
218	Services sold: your letting receipts
242	Other purchases and external charges: service charges, insurance, upkeep, management and professional fees
254	Depreciation charges
360	Prior deficits carried forward, offset against the year's result
370 / 372	Taxable result: profit or deficit

Taxes (property tax, CFE) and loan interest have their own lines in the income statement.

The tricky part is the article 39 C ceiling: the share of the line 254 depreciation that would push the result below zero is not deductible. It is added back when moving to the taxable result, then tracked as deferred depreciation, to be deducted in later years (article 39 C of the CGI). Keep a schedule tracking this balance from year to year.

2033-C: fixed assets and depreciation#

For each category of assets, the gross value at the start of the year, acquisitions, disposals and the value at year end, then accumulated depreciation. If you sell the home, the capital-gains section is used to compute the result of the sale.

2033-D: deficits#

The deficits section tracks the balance from year to year: the deficit carried from the previous year, the part used this year (line 360 of 2033-B), the year's deficit (line 372) and the total to carry forward. An LMNP deficit can only be offset against non-professional furnished-letting income, for ten years (article 156 of the CGI).

2033-E: value added#

It takes receipts and external charges to compute value added. For a furnished landlord, it takes a few lines from 2033-B.

Filing the return#

The return is filed electronically, with the business tax office for the property's location (or, with several properties, for your residence or main property) (impots.gouv.fr):

• typed directly into your professional space on impots.gouv.fr (EFI mode), free of charge;
• through software or a professional who transmits it (EDI mode).

The legal deadline is the second working day after 1 May, with in practice an extra period for online filing. For 2025 income, it was 5 May 2026, extended to 20 May 2026.

Carrying the result to form 2042-C-PRO#

The return alone is not enough: the profit or deficit is carried to your income tax return, form 2042-C-PRO, box 5NA for a profit, 5NY for a deficit. The detail is in our guide Declaring LMNP income: form 2042-C-PRO.

Sources#

• 2033-NOT-SD instructions (2026 edition), impots.gouv.fr
• Form 2031-SD (2026 edition), impots.gouv.fr
• BOI-BIC-DECLA-30-20-10: simplified regime obligations, BOFiP
• Furnished letting (location meublée), impots.gouv.fr
• Article 39 C of the French tax code, Légifrance
• Article 156 of the French tax code, Légifrance

Last checked on 9 November 2026