France · expenses
Which expenses belong in a French rental file?
A records-first approach to deductions for property owners living abroad.
Direct answer
The answer depends on the rental category and tax regime. Micro regimes use a standard allowance; actual regimes rely on qualifying documented expenses, with furnished real-regime files adding accounting and depreciation rules.
Working route
Preserve source documents
Keep rent statements, invoices, loan schedules, tax notices, insurance documents and dates of payment before deciding what is deductible.
Do not mix regimes
An expense list prepared for unfurnished property income cannot simply be copied into a furnished BIC return.
Separate cash and depreciation
For furnished real-regime accounting, cash expenses and depreciation are different mechanisms with different limits and carry-forward treatment.
Hard stop
Major works, mixed personal use, refinancing, deficits and depreciation carry-forwards need regime-specific review.