I own an apartment or a chalet in the mountains from which I earn rental income. Can I choose between several tax systems?
If the property is furnished, you can choose between the micro-BIC or the simplified real-BIC system. Take care, however, if you have acquired this property under joint ownership or if you are married under a separation of goods, or through the PACS system, then you automatically fall under the simplified real-BIC system. Similarly, if your rents exceed 70,000 euros, then you also automatically fall under the simplified real-BIC system.