{"id":8857,"date":"2025-04-11T16:25:59","date_gmt":"2025-04-11T14:25:59","guid":{"rendered":"https:\/\/www.clarelegal.com\/?p=8857"},"modified":"2025-04-13T18:05:15","modified_gmt":"2025-04-13T16:05:15","slug":"lmp-conditions-for-exemption-from-ifi-for-furnished-rentals","status":"publish","type":"post","link":"https:\/\/www.clarelegal.com\/en\/law-news\/lmp-conditions-for-exemption-from-ifi-for-furnished-rentals\/","title":{"rendered":"LMP: Conditions for exemption from IFI for furnished rentals"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

The IFI is payable by individuals holding real estate assets with a net value exceeding \u20ac1.3 million, when these real estate assets are not used for a professional activity. As an exception, when the real estate assets are rented out as furnished accommodation that generates more than \u20ac23,000 in annual income, representing more than 50% of the tax household’s income, they are considered a professional asset of their owner and the IFI is exempt.<\/p>\n","protected":false},"author":2,"featured_media":5816,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[42],"tags":[54,80],"class_list":["post-8857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law-news","tag-real-estate-en","tag-tax"],"acf":[],"yoast_head":"\nLMP: Conditions for exemption from IFI for furnished rentals - Clare L\u00e9gal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.clarelegal.com\/en\/law-news\/lmp-conditions-for-exemption-from-ifi-for-furnished-rentals\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LMP: Conditions for exemption from IFI for furnished rentals - Clare L\u00e9gal\" \/>\n<meta property=\"og:description\" content=\"The IFI is payable by individuals holding real estate assets with a net value exceeding \u20ac1.3 million, when these real estate assets are not used for a professional activity. As an exception, when the real estate assets are rented out as furnished accommodation that generates more than \u20ac23,000 in annual income, representing more than 50% of the tax household's income, they are considered a professional asset of their owner and the IFI is exempt.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.clarelegal.com\/en\/law-news\/lmp-conditions-for-exemption-from-ifi-for-furnished-rentals\/\" \/>\n<meta property=\"og:site_name\" content=\"Clare L\u00e9gal\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-11T14:25:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-13T16:05:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.clarelegal.com\/wp-content\/uploads\/2023\/11\/actualites-header-1920x533-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"533\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin@clarelegal.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@clarelegal.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.clarelegal.com\/en\/law-news\/lmp-conditions-for-exemption-from-ifi-for-furnished-rentals\/\",\"url\":\"https:\/\/www.clarelegal.com\/en\/law-news\/lmp-conditions-for-exemption-from-ifi-for-furnished-rentals\/\",\"name\":\"LMP: Conditions for exemption from IFI for furnished rentals - 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