Form 2044-SPE — rental income under special schemes
The 2044-SPECIAL (form 2044-S) is a supplementary French income-tax form for declaring rental income (revenus fonciers) from unfurnished properties that fall under specific preferential regimes. If you own a classified historic monument (monument historique) or a property covered by a tax-incentive depreciation or enhanced-deduction scheme — Périssol, Besson, Robien, Borloo, Scellier, Malraux, Denormandie, or Cosse "Louer abordable" (affordable-rent covenant) — you are required to use this form rather than the standard 2044. The 2044-S lets you compute your net rental result using the regime-specific depreciation allowances or deductions attached to each scheme. Any resulting property deficit (déficit foncier) can be set off against your broader taxable income, subject to the annual ceiling established by Article 156-I-3° of the Code général des impôts (CGI). The completed form feeds directly into your main annual income return, form 2042, filed online at impots.gouv.fr.
Up to date for 2026 — verified on June 27, 2026Official form10335*30Guide: about 25 min
This content is part of the path: Reporting my rental income· Step 7 of 8· Next step: French form 2042 — income-tax return
Deadlines
- With the income tax return
- Form 2044-SPE is filed together with form 2042, following the DGFiP annual calendar by residence zone.
Documents to prepare
- Leases and rent receipts for the year, for each unfurnished let property
- Evidence of works carried out and of loan interest paid
- Deed or decision evidencing the scheme applied (approval, listing, letting commitment)
- Current depreciation schedule, where a depreciable scheme applies
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Who this applies to
- Landlords of unfurnished property under a depreciation scheme still running: Perissol, Besson, Robien, Borloo, Scellier
- Owners of listed or registered historic buildings, or committed under Malraux, Denormandie or Loc'Avantages
- NOT furnished lettings: French furnished rental (LMNP/LMP) falls under BIC and is filed on form 2042-C-PRO, never here
Worked example
A Malraux building and the EUR 10,700 cap
Claire Fontaine, a French tax resident based in Lyon, owns a Borloo-regime apartment she acquired in 2008. For the 2025 tax year she collected €9,600 in rent. Allowable charges total €10,200 (mortgage interest €5,200 + repairs €3,800 + management fees €900 + insurance €300). A Borloo-regime deduction of €3,500 also applies (reflecting the enhanced deduction still available under the tenancy commitment in force). Net rental result: €9,600 − €10,200 − €3,500 = −€4,100 (a property deficit). Because mortgage interest (€5,200) is first deducted from gross rents, the intermediate result after interest is +€4,400; the full €4,100 deficit therefore arises from non-interest charges and is imputable on general income under Article 156-I-3° CGI. Since €4,100 is below the €10,700 annual ceiling, Claire offsets the full deficit against her other 2025 income, saving approximately €1,640 in tax at her 40% marginal rate. No carry-forward is required.
How to fill it in, step by step
- Determine whether the 2044-S applies to you: use it if any of your unfurnished properties qualifies under a special regime (Borloo, Robien, Malraux, Denormandie, monument historique, or any enhanced-deficit scheme).
- Complete a separate section for each qualifying property, identifying the applicable regime and the corresponding depreciation rate or enhanced deduction percentage.
- Enter gross rents collected and deduct all allowable charges — mortgage interest, management fees, repairs, insurance — together with the regime-specific depreciation allowance or deduction.
- Calculate the net rental result (profit or deficit), applying the €10,700 annual ceiling on general-income imputation under Article 156-I-3° CGI; carry any excess forward against rental income over the next ten years.
- Transfer the net result to the relevant boxes on your main income return (form 2042) via impots.gouv.fr, and retain all supporting documents (deeds, permits, ANAH approvals) for at least three years.
The form, line by line
- Scheme applicable to each property
- For each building: special scheme (Périssol, Besson, Robien, Borloo, Scellier, Malraux, Denormandie, Loc'Avantages, historic monument), address, date of first letting, depreciable base excluding land.
- Deductible expenses and depreciation
- Rents collected less actual expenses (loan interest, works, insurance, property tax, management), then depreciation or deductions specific to the scheme.
- Loss set off against overall income
- €10,700 per year under the standard regime, €21,400 for energy-renovation works on a property rated F or G (2023-2025 expenses), no ceiling for historic monuments.
- Fraction carried forward
- The excess and the loss arising from loan interest alone are carried to property income of the following ten years: keep a tracking table.
Good to know
- Even if only one property in your portfolio falls under a special regime, you must use the 2044-S for ALL your unfurnished rental properties that year — you cannot split them across the standard 2044 and the 2044-S.
- The €10,700 ceiling applies per household tax return (foyer fiscal), not per property. Couples filing jointly share a single €10,700 allowance, so a large deficit on a monument historique may quickly exhaust the annual offset capacity.
- Keep notarial deeds, planning permits, and ANAH approvals for Cosse 'Louer abordable' or Malraux schemes; the Direction générale des finances publiques (French tax authority) may request them within the standard three-year audit window.
Common mistakes
- Filing an ordinary 2044 when a single property falls under a special scheme: form 2044-S then replaces the standard return for the WHOLE unfurnished rental portfolio.
- Depreciating the land together with the building: the depreciable base excludes the land, and the error inflates the deduction for every year of the scheme.
- Ending the letting too soon after offsetting a loss against total income: the letting commitment must be kept, failing which the amounts deducted are added back.
- Keeping no schedule of carried-forward losses: the excess and the loss arising from loan interest alone carry forward for ten years, and every offset will have to be substantiated.
- Confusing the ordinary offset cap with the higher cap reserved for energy renovation work on a property rated F or G, itself limited to spending within a set period.
- Applying a cap to the costs of a listed historic building: their offset is unlimited, but subject to retention conditions and, for buildings not lived in, to an agreement - which are checked beforehand, not afterwards.
Frequently asked questions
What is the difference between the standard form 2044 and the 2044-S?
The standard 2044 covers ordinary unfurnished rental income under common-law rules. The 2044-S (spéciale) is mandatory as soon as at least one of your properties falls under a specific regime: classified historic monuments, or properties benefiting from a depreciation or enhanced-deduction scheme such as Périssol, Besson, Robien, Borloo, Scellier, Malraux, Denormandie, or Cosse 'Louer abordable'. Using the wrong form risks the disallowance of your regime-specific deductions during a tax audit.
What is the annual cap for offsetting a property deficit (déficit foncier) against my general income?
Under Article 156-I-3° of the CGI, the property deficit attributable to non-interest charges (repairs, management fees, insurance, etc.) can be offset against your overall taxable income up to €10,700 per year. Any surplus deficit, and the portion arising from mortgage interest, cannot be used against general income but is carried forward and deducted from rental income (revenus fonciers) over the following ten tax years.
Does the 2044-S cover furnished lettings such as LMNP or LMP?
No. Furnished rental income — whether under the non-professional furnished-letting status (LMNP, loueur meublé non professionnel) or professional status (LMP, loueur meublé professionnel) — is classified as industrial and commercial profits (bénéfices industriels et commerciaux, BIC). It is reported on form 2042-C-PRO and, where applicable, the annual tax return package (liasse fiscale 2031). The 2044-S applies exclusively to unfurnished lettings under special regimes.
How do I file the 2044-S?
The 2044-S is not filed as a standalone document; it is added as a supplement to your annual personal income tax return (déclaration de revenus, form 2042). Log in at impots.gouv.fr, select 'Revenus fonciers — régimes particuliers' within your return, and complete the relevant sections. The net rental result (profit or deficit) then flows automatically into the appropriate boxes on form 2042. Paper filing is permitted for taxpayers who are genuinely unable to file online.
Can unused property deficits be carried forward, and for how long?
Yes, with restrictions. The portion of the deficit exceeding the €10,700 annual ceiling — as well as any deficit attributable to mortgage interest — cannot be offset against general income. Both amounts are carried forward and deducted against rental income (revenus fonciers) in each of the ten subsequent tax years. If rental income remains insufficient, the remaining deficit continues to roll forward until the ten-year window expires.
Which specific tax schemes require the 2044-S?
The obligation to use the 2044-S arises as long as a property benefits from any of the following schemes: Périssol (acquisitions before 1999), Besson (1999–2002), Robien (2003–2009), Borloo (2006–2009), Scellier (2009–2012), Malraux (renovation in architecturally protected areas), Denormandie (urban renewal zones), Cosse 'Louer abordable' (covenanted affordable-rent lettings), and classified monuments historiques. The obligation persists for as long as the tenancy or statutory commitment period remains active.
Go further
Compute the related amounts
Understand this form: the related course
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