impôt sur le revenu – Régime fiscal applicable aux résidences para-hôtelières relevant du LMNP

This written question concerns the tax regime applicable to furnished tourist residences classified under the LMNP status (Loueur en Meublé Non Professionnel). It seeks clarification on how income tax is calculated for these properties. The question affects owners of furnished tourist rentals and potentially tenants, as tax rules can influence rental prices and availability.