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    <title>capital gain | Le Journal Finance</title>
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    <description>The personal investing journal: PEA, life insurance, euro funds, PER, private equity and real estate, explained without jargon.</description>
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      <title>LMNP resale: depreciation added back</title>
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      <pubDate>Thu, 15 Oct 2026 00:00:00 +0000</pubDate>
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      <description>LMNP: since 15 February 2025, deducted depreciation is added back into the capital gain on resale. Calculation, worked example and excluded residences.</description>
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