French 6XX tax codes for LMNP: the guide your accountant never gave you
Every LMNP expense has a precise tax code. Confusing them can be costly during an audit. Here's the complete reference with concrete examples for each category.
The "Other expenses" problem
Open the average LMNP owner's 2031 declaration. Find the "Other general management expenses" line. The amount will, in most cases, be abnormally high — often between €5,000 and €10,000.
It's not because these expenses are truly unclassifiable. It's because the owner doesn't know which category to use. So everything goes into "Other." And "Other" becomes the ultimate accounting dumping ground.
The problem? During a tax audit, a disproportionate "Other" line is the clearest signal that a declaration deserves close examination. It's the accounting equivalent of a "Please audit me" sign.
Why 6XX codes matter
The French General Chart of Accounts organizes operating expenses into numbered categories. LMNP deductible charges primarily correspond to codes beginning with 6 — hence the "6XX codes" designation.
Each code corresponds to a specific type of expense. And form 2031 expects a detailed breakdown of these charges across its various lines. The mapping between accounting code and 2031 line determines where each expense appears in the declaration — and thus how the tax authority perceives it.
The practical reference
Energy and utilities — Code 6061
This is where electricity, gas, and water bills go. Not in "miscellaneous supplies," not in "maintenance." A rental property's electricity is a non-storable supply — code 6061, full stop.
Typical amount for a furnished rental: €800-1,500/year.
Maintenance and repairs — Code 6152
Leaking plumbing, broken boiler, window seal replacement. Anything that maintains the property without increasing its value is maintenance (6152), not improvement.
The distinction with improvement works (which are depreciable) is crucial: repainting a wall identically = maintenance (immediately deductible). Adding insulation = improvement (depreciable over 10-15 years).
Insurance premiums — Code 616
Non-occupant owner insurance (PNO), unpaid rent insurance, owner's liability. Every premium related to the rental property is deductible under 616.
Professional fees — Code 622
Real estate agency fees for tenant sourcing, property management fees, mandatory diagnostic costs. Also your accountant's fees when specifically related to LMNP activity.
Travel — Code 625
Trips between your home and rental properties, whether routine visits, construction oversight, or tenant meetings. The mileage scale applies, or actual costs if you keep receipts.
Telecommunications — Code 6262
The rental property's internet subscription (if connected furnished unit), management-related phone costs. If using your personal phone, a proportional share based on time spent on the activity is deductible.
Banking fees — Code 627
Loan interest, bank file fees, professional account maintenance fees, and brokerage commissions. Loan interest is often the largest charge item — and the most frequently underestimated.
Depreciation — Code 681
Depreciation allowances on the property (excluding land), furniture, appliances, and improvement works. This item, correctly calculated, can reduce the taxable base by several thousand euros per year.
The most expensive mistake
The most frequent — and costly — categorization error concerns the distinction between immediately deductible expenses and depreciable expenditure.
Example: you replace the fitted kitchen in your furnished rental for €4,000. If you categorize as 6152 (maintenance), you deduct €4,000 this year. If you correctly categorize as depreciable fixed asset (code 2), you deduct €571/year for 7 years.
Fiscally, the difference can be advantageous or penalizing depending on your situation. But during an audit, incorrect categorization can trigger a reassessment.
Automation as safety net
Automatic categorization solves this by proposing the most likely tax code for each transaction. The algorithm recognizes "EDF" → 6061, "Leroy Merlin" → 6152, "MAIF" → 616.
For ambiguous cases — a plumbing invoice that could be maintenance or improvement — an explanatory tooltip helps choose, with concrete examples. It's the reference guide every LMNP owner should have at hand, but that nobody takes the time to build manually.