What items of expenditure can be offset against my rental income under the Regime Simplifié?

The following is a list of allowable items of expenditure:

• Local Taxes (Habitation / Fonciere)
• Utilities (Gas/Electricity/Water/Telephone)
• Publicity/Postage/Stationery
• Small Purchases less than 400 Euros per item
• Maintenance/Small Repairs/Cleaning
• Travel Expenditure (Flights, Ferry, Tunnel, Car hire)
• Buildings & Contents Insurance
• Professional Fees
• Bank Fees & French Mortgage Interest
• Management Charges/Agent Charges
• Large Renovation Works
• Furniture