If you come under the real tax system, the insurance premiums relating to your rented property are deductible from your taxable rents.
The premiums paid in 2021 to insure your unfurnished rented property are deductible for their actual amount, whether they relate to an urban building or a rural property (CGI, art. 31-I, 1° a bis and 2° a). Special rules apply to insurance premiums paid to guarantee the repayment of a loan or a historic building.
You can deduct all the insurance premiums which cover the risks likely to affect your rented buildings and which are underwritten by you as the lessor. It does not matter whether you took out the insurance directly or through an intermediary under a group contract (property manager, notary, etc.). The risk covered is also irrelevant, provided that the contract was taken out with a view to acquiring or retaining property income.
Conversely, you cannot deduct the premiums whose subscription is normally the responsibility of the tenant and which you have paid in his place: multi-risk home insurance, etc.