LMNP approved management center: still useful in 2026?

Updated March 29, 2026 - The question of the approved management center often comes up among furniture rental companies. But in 2026, we must start from a major fact: the regime of approved management organizations has been suppressed as of February 16, 2025. In other words, we must no longer reason as before.

The BOFiP documentation updated in June 2025 confirms the abolition of the OGA regime. The official DGFiP FAQ on the repeal of the approval also reminds us of this.

In practice, this means that in LMNP, membership in a CGA no longer brings the old tax advantages that some landlords still associated with this type of structure.

To complete, see LMNP tax, LMNP 2026: optimization and new rules and How to choose an accounting firm with expertise in LMNP under the real regime?.

• ▸there is no longer any automatic tax interest to be sought via a CGA;
• ▸the real question becomes the quality of accounting and reporting monitoring;
• ▸the need for support remains, especially in the real regime.

For a real LMNP, the main need today is to secure:

• ▸registration;
• ▸declarations;
• ▸depreciation;
• ▸the bundle;
• ▸CFE and professional space coherence.

Hayot Expertise advice: in 2026, the right reflex is no longer to look for an approved center, but support capable of making your entire LMNP chain more reliable.

We support LMNPs in the real regime on accounting, the bundle, the CFE, the professional space and useful tax arbitrations.

Quick link: Structuring reliable and useful LMNP monitoring

In 2026, the question of the LMNP approved management center must be reformulated: no longer "should we join?" but “what support really protects me tax and accounting?”

Contact: Do you want to know what actually replaces the old CGA reflex in LMNP? Our firm can help you establish a more solid accounting and tax framework. Make an appointment with Hayot Expertise

(Official sources: BOFiP of June 18, 2025, DGFiP FAQ on the repeal of the OGA regime)