Tax declaration after closing a LMNP saisonnière -meublé touristique classé
I am in the process of closing my LMNP (meublé touristique classé) which was seasonal. My earnings were never higher than 12 000 gross per year, so I am definitely not at professional status.
I started the seasonal renting in 2018 with Airbnb, using my secondary house, but I stopped it in December 2021 and moved into the property.
Each year Airbnb reports my annual earnings directly to the tax office, and the value is pre-filled on my personal tax account -form 2042 - and added to my other income to be taxed.
Because I am “classé” I am exempt from CFE tax.
I have read online that, when you close the LMNP, you need to complete a 2042 C PRO within 60 days.
Is this correct, please, or am I reading the incorrect information? I don’t understand why I need to use this form (and not a normal form 2042) since I am not a professional, I don’t earn enough, and I don’t have a professional tax account - my tax is for a particular.
Thanks in advance for your help with this.