LMNP: the exhaustive list of furniture mandatory in 2025

The regulation of furnished rentals

The legal framework for furnished rentals requires a thorough understanding of the obligations and laws in force. Here is a detailed analysis of the regulation of furnished rentals, focusing on the legal framework, the obligations of the lessor under LMNP, and the impact of the Alur law.

Legal framework for furnished rentals

The LMNP status is governed by precise rules defined by the Construction and Housing Code as well as by the General Tax Code. A rental is considered furnished when the unit is rented with all the equipment necessary for the tenant's daily life. Since Decree No. 2015-981 of July 31, 2015, a minimum list of elements must be present for the property to be qualified as furnished. This legal framework ensures that furnished rentals offer sufficient comfort to tenants and meet quality standards.

Obligations of the lessor under LMNP

LMNP donors are subject to several legal obligations to guarantee the conformity of their rental offer:

• Provide accommodation with at least the furniture and equipment listed by law to be considered “furnished”.
• It is mandatory to declare the furnished rental activity to the INPI for get a SIRET number.
• Housing must meet the criteria of decency and safety defined by law, thus providing a healthy and safe habitat for tenants.
• The rental contract must clearly indicate that it is a furnished rental, with a reduced minimum rental period compared to bare rentals (1 year versus 3 years).

Alur law and its implications for furnished rentals

The Law for Access to Housing and Renovated Urbanism (Alur) of 2014 introduced substantial changes for furnished rentals, aimed at better framing the rental market and protecting the rights of tenants:

• In some tense areas, furnished housing rents are now subject to a framework, limiting increases to a reference rent index.
• The Alur law reduced the minimum lease term for furnished rentals to 9 months for students and to one year for other cases, without tacit renewal for students.
• The security deposit is limited to two months' rent excluding charges.

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Extensive list of mandatory furniture in LMNP

French legislation, in particular via Decree No. 2015-981, specifies the list of mandatory furniture and equipment that furnished accommodation must contain. This exhaustive list not only guarantees the comfort of the tenant but also contributes to the attractiveness of the proposed rental.

Furniture for housing in general

For a home to be considered furnished within the meaning of the LMNP status, it must include at least:

• Bedding including comforter or blanket.
• Device for darkening windows in bedrooms.
• Sufficient closets and storage.
• Luminaires ensuring adequate lighting.
• Household cleaning equipment adapted to the characteristics of the home.

These elements must be in good used and working condition to meet the daily needs of tenants.

Kitchen furniture

The kitchen, the central room of daily life, must be equipped to allow the preparation and taking of meals in good conditions. Thus, it should include:

• Cooking plates for preparing meals.
• Oven or microwave oven, adapted to modern cooking habits.
• Refrigerator with a freezer compartment (or a separate freezer if the refrigerator volume is less than 120 liters).
• Crockery required for the number of tenants, including cutlery and cooking utensils.
• Storage for storing kitchen utensils and groceries.
• Sink with a device for draining waste water.

Bedroom furniture

Each room in the accommodation must offer optimal comfort for the rest and privacy of the tenant. It must therefore be equipped with:

• A bed with mattress and box spring, with its complete bedding.
• Storage such as a wardrobe or a dresser, for clothes and personal effects.
• Nightstands with lighting, for reading activities and storing personal items within easy reach.

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Optimizing your LMNP investment through furniture

Furnishing an LMNP home is not limited to a simple regulatory requirement; it is a central strategy for maximizing the attractiveness, and therefore the profitability of your real estate investment. Well-chosen furniture can considerably increase the attractiveness of your property, improve tenant satisfaction and therefore optimize your rental income.

Strategic furnishings to increase attractiveness

• Select a furnishing style that resonates with your target market (students, professionals, families).
• Use modular furniture and mirrors to create a sense of space and light.
• A consistent decor theme across the home can increase its visual appeal and uniqueness in the marketplace.

Tips for choosing furniture: quality, aesthetics, functionality

• Invest in quality furniture that will withstand wear and tear, reducing the need for frequent replacements.
• Go for a contemporary design that appeals to a wide range of potential renters.
• Prefer furniture that maximizes the use of space, such as sofa beds for studios or small-sized apartments.

Impact of furnishings on tenant satisfaction and online reviews

• A well-appointed home improves the daily lives of tenants, which is positively reflected in online reviews.
• Tastefully furnished properties generate more engaging photos for online ads, increasing click-through rates and rental requests.
• Satisfied renters are more likely to recommend your property, expanding your network of prospects without extra effort.

Profitability and furnishings: finding the right balance

• Balance the initial cost of furnishing with the expected return on investment, in terms of higher rents and increased occupancy.
• Take advantage of the tax advantages associated with the depreciation of furniture to optimize your taxation in LMNP.
• A property furnished in a flexible way can adapt to various tenant profiles, allowing continuous rental and reducing vacation periods.

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Management and maintenance of furniture in LMNP

Furniture management and maintenance are important aspects in non-professional furnished rentals (LMNP), directly impacting the sustainability of the investment and tenant satisfaction.

Who is responsible for replacement and maintenance?

• The lessor : He is generally responsible for providing the furniture and equipment in working condition at the beginning of the lease and for ensuring that they remain in good condition throughout the rental.
• The tenant : He must take care of the furniture and report any failure or need for maintenance without delay. However, repairs resulting from normal wear and tear or wear and tear are the responsibility of the lessor.

How do you manage wear and breakdowns?

• Conduct regular home and furniture inspections to identify and repair damage before it worsens.
• Quickly deal with reports of breakdowns or malfunctions by tenants to maintain the quality of housing.
• Choose quality furniture that is durable and easy to maintain to reduce the frequency of replacements and repairs.

Depreciation of furniture: principles and advice

• LMNP furniture and equipment can be depreciated over their estimated period of use, which reduces taxable income.
• The amortization period generally varies between 5 and 10 years, depending on the nature of the asset and its use.
• Plan the replacement of furniture at the end of the depreciation cycle to maintain the quality and attractiveness of the home while optimizing tax benefits.

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Dispute resolution and legal protection

Managing non-professional furnished rentals (LMNP) is not without challenges, especially with regard to disputes that may arise between lessors and tenants.

Tips for the prevention and resolution of disputes:

• Ensure that the rental agreement is comprehensive and includes all rental terms and conditions, including the obligations of both parties. This reduces ambiguities that can lead to disputes.
• Encourage transparent communication with your tenants to quickly resolve issues before they escalate.
• Keep a detailed record of all communications, transactions, and maintenance interventions. In the event of a dispute, these documents may prove indispensable.

Legal protection:

• Non-Occupant Homeowner Insurance (PNO) : this insurance can sometimes cover legal fees in the event of disputes with tenants or damage to real estate.
• Legal assistance : seriously consider taking out a legal assistance option that provides professional advice and covers the costs of litigation in the event of a dispute. It is the essential non-compulsory insurance of the lessor!

In the event of a dispute:

• Before considering legal action, try to find an amicable solution with the tenant, which can save time and resources for all parties involved.
• Mediation is an effective option for resolving disputes without going to court. A professional mediator can help both parties reach a mutually satisfactory agreement.
• If an amicable resolution is not possible, legal action may be necessary. In this case, it is important to rely on a lawyer specialized in real estate law to defend your rights and interests.