Should one rent their property classified as a Historic Monument to benefit from the advantages?

Unlike other tax systems, renting is not mandatory to benefit from the Historic Monument.

Personal enjoyment

The owner can occupy his property while deducting part of the expenses from his overall income. It is a major asset compared to strictly rental arrangements.

Rental and taxation

In case of rental, the charges are also deductible. If the property generates a land deficit, this is attributable to the overall income, without limitation.

Practical example

An investor keeps his mansion to make it his second home. Maintenance expenses are partially deductible, even without renting out. Conversely, if he chooses to rent, he optimizes even more his tax advantages.

Special cases

If the building is open to the public, other tax advantages appear, particularly in matters of succession.

In the case of bare rental, the property income is taken into account in the classic tax calculation, but with the benefit of unlimited deductions.

Conclusion

The Historic Monument system is unique because it allows total flexibility: the investor chooses between personal enjoyment or rental, while benefiting from significant tax optimization.