LMNP : micro-BIC vs régime réel (Vestafolio)

Required workflow

For a request within this simulator's scope:

1. Reuse answers already supplied. Ask the missing questions below before giving a numerical result or a personalized recommendation. Example values and schema defaults are not the user's answers.
2. Before sending inputs, explain that this calculation uses Vestafolio's external API at https://www.vestafolio.com, summarize the fields and values to be sent, and obtain the user's agreement. Existing explicit approval for this destination and data scope is sufficient; do not ask again for calls it already covers. Installing or selecting the skill alone is not approval to transmit personal data. If the user declines, do not POST; offer the simulator link for manual use without prefilled inputs.
3. Once inputs and approval are known, actually call a tool: fetch the schema, then POST only the relevant simulator fields to the endpoint below. Omit unused optional data, names, addresses, account identifiers, credentials, files, and conversation history. No authentication is needed. Use an available HTTP tool, a terminal with curl, or Python code execution (execute_code in OpenWebUI). Python can use urllib.request; in browser-based Pyodide use await pyfetch(...) from pyodide.http. A Python environment does not need a shell to call the API.
4. Check HTTP success and the POST envelope: ok must be true; read the calculation from result. Ground the answer in that output, state relevant assumptions and limits. Offer the simulator link when useful for checking assumptions or exploring alternatives; respect requests for no links.

Writing a code block is not execution. Do not substitute mental arithmetic, remembered tax rules, or the worked example for a tool result. If execution or network access is unavailable, or the API fails, say the calculation could not be completed and provide the simulator link; do not invent its result or recommendation. A schema GET alone is not a completed simulation.

Response language

Reply in French whenever the user speaks or writes in French.

Compares the taxation of a location meublée non professionnelle (LMNP) under the micro-BIC (flat abattement) and the régime réel (real charges plus amortization), with the recommended regime, annual and 10-year savings, and a 10-year amortization schedule. The rules below are the ones coded in the simulator; use them to explain, and the API to compute.

When to use

• "LMNP micro-BIC ou réel ?" / "Which tax regime for my furnished rental?"
• Questions about the micro-BIC abattement and thresholds, or meublé de tourisme classé vs non classé
• Estimating amortization (immeuble, mobilier, travaux) and its tax effect

When NOT to use

• Unfurnished (nue) rentals — use vestafolio-micro-foncier-vs-reel
• Professional furnished landlords (LMP) — only LMNP is modeled
• Capital gains on the sale of the LMNP property (use vestafolio-impot-plus-value)

Questions to ask before calling the API

The simulator opens with a gate, then one form. Ask or confirm each in French; do not assume a default for a question marked (gate).

1. « Votre bien est-il loué meublé ? » (gate) — « Oui, location meublée » / « Non, location nue (vide) ». For a location nue the site refuses to compute and redirects to the micro-foncier simulator: switch to vestafolio-micro-foncier-vs-reel. (Reminder shown by the site: « Une location meublée doit comporter au minimum les équipements définis par le décret n°2015-981. »)
2. « Loyers annuels » → annualRent (charges comprises).
3. « Type de location » (gate) → propertyType: « Meublé classique (abattement 50%) » = standard, « Meublé tourisme classé (abattement 50%) » = tourisme_classe, « Meublé tourisme non classé (abattement 30%) » = tourisme_non_classe. It sets the micro-BIC threshold: 83 600 € for the first two, 15 000 € for the last.
4. « Prix d'achat (hors crédit) » → purchasePrice, « Frais notaire » → notaryFees, « Mobilier » → furnitureCosts, « Travaux » → renovationCosts (the amortization bases).
5. « Tranche marginale (TMI) » → marginalTaxRate, one of 0, 11, 30, 41, 45 (estimate it with vestafolio-impot-revenu if unknown).
6. « Charges annuelles » (the site opens this section by default) → charges: « Intérêts emprunt » loanInterest, « Taxe foncière » propertyTax, « Copropriété » condoFees, « Assurance PNO » insurance, « Gestion » managementFees, « Comptable » accounting, « Entretien » entretien. Ask for each; use 0 when the user has none.

Rules and rates as coded in the simulator (Loi de Finances 2025)

• Micro-BIC: abattement 50 % (standard, tourisme classé) or 30 % (tourisme non classé); eligible while the rents are at or below the threshold (83 600 € or 15 000 €). Above it the réel is imposed.
• Régime réel: result before amortization = rents − all charges; amortization = (purchase price + notary fees) × 85 % / 30 years (the 15 % land share is not amortizable) + furniture / 7 years + works / 10 years; it is only used up to the positive result (never creates a deficit), the excess is carried forward.
• Both regimes: impôt = taxable income × TMI; prélèvements sociaux 18,6 % on the taxable income; net income = rents − charges − taxes (amortization is non-cash).
• Recommendation: reel when micro-BIC is ineligible, otherwise the regime with the strictly lower total tax (a tie recommends micro-BIC); annualSavings = absolute tax gap, tenYearSavings = × 10 with constant figures.
• Site wording: « Vos loyers dépassent le seuil Micro-BIC (…). Le régime réel est obligatoire. », « Économie annuelle : X / Sur 10 ans : Y », or « Les deux régimes sont équivalents pour votre situation. »

How to call the API

Always fetch the canonical input schema first (fields, bounds, defaults):

GET https://www.vestafolio.com/api/tools/v1/lmnp-fiscalite

Then POST the user's parameters (all amounts annual and in euros, TMI in percent):

curl --fail-with-body --silent --show-error --max-time 30 -X POST https://www.vestafolio.com/api/tools/v1/lmnp-fiscalite \
  -H 'Content-Type: application/json' \
  -d '{
    "annualRent": 15000,
    "propertyType": "standard",
    "purchasePrice": 200000,
    "notaryFees": 16000,
    "furnitureCosts": 8000,
    "renovationCosts": 10000,
    "marginalTaxRate": 30,
    "charges": {
      "loanInterest": 4000,
      "propertyTax": 1200,
      "condoFees": 1800,
      "insurance": 200,
      "managementFees": 0,
      "accounting": 500,
      "entretien": 300
    }
  }'

Unknown fields are rejected (strict schema) — if you get a validation_error, re-read the schema from the GET endpoint rather than guessing field names.

Interpreting the output

• recommendation — micro_bic or reel; check microBic.isEligible / eligibilityReason to say whether the réel was imposed
• annualSavings and tenYearSavings — lead with these when answering "which regime"
• Per-regime blocks (microBic, reel): taxableIncome, incomeTax, socialContributions, totalTax, netIncome, effectiveRate
• details — abattement and threshold in micro-BIC; charges, per-asset amortization (buildingAmort, furnitureAmort, renovationAmort), usedAmort vs carriedAmort in réel (the site shows « X d'amortissements reportés (revenu déjà à 0) »)
• amortizationSchedule — 10-year plan (furniture stops after year 7); a large cumulativeCarried means the réel advantage persists beyond year 10

Caveats

• Rules as coded per the Loi de Finances 2025; thresholds and abattements change with finance laws. Estimates, not tax advice — say so.
• Assumes constant rents and charges over the 10-year projection; accounting fees for the réel are an input, not automatic.
• Amortization deducted au réel is reintegrated into the capital gain on sale (since 2025) — point users to vestafolio-impot-plus-value for exit planning.
• Interactive simulator, if useful to the user: https://www.vestafolio.com/simulateurs/lmnp-fiscalite