Sénat Committee Would Exempt Old LMNP From Amortization Cap
Capital reports that on 12 November the Sénat finance committee adopted an amendment that would exempt LMNP activity begun by 1 October 2026 from the amortization cap in article 7. It is a committee amendment only, the Sénat floor has not voted, and nothing is law.
Regulation Radar
SCALE Radars · 🇫🇷 France
Capital (via shango.media) reports that on Thursday 12 November 2026 the Sénat finance committee adopted an amendment that would exempt LMNP activity begun by 1 October 2026 from the amortization cap in article 7 of France’s 2027 budget bill. It names rapporteur général Christine Lavarde as its author. If it survives, furnished lets already running on that date would keep amortizing as today, but only “tant que leur propriétaire ne change pas” (Capital), so a buyer of a running let may lose the exemption [unconfirmed]. The cap would bite on lets started later. Nothing is law: the Sénat floor has not voted and the Assemblée may not accept it. This is a national tax rule for all of France, not a Paris one.
What changed
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Francesweeping 1 marketssources checked 5 days ago
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5 sources cited in this catch
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