Furnished accommodation, what are we talking about? Furnished tourist accommodation is furnished villas, apartments or studios, for the exclusive use of the tenant, which you offer for rental to transient customers who do not take up residence there and who are staying there characterized by a short-term rental. day, week or month.
You can ask for the classification of your tourist accommodation, but this remains optional. The classification of furnished tourist accommodation is not compulsory.
Advantages of being classified furnished tourist accommodation
- the classification indicates to the customer a level of comfort and services and constitutes for you a marketing tool.
- It also allows you to benefit from certain tax advantages: flat-rate allowance of 71% on rental income (only 50% without classification) under the micro-enterprise regime, exemption from housing tax and property tax). The ranking has 5 categories ranging from 1 to 5 stars and is valid for 5 years.
Prior declaration before renting furnished tourist accommodation
The owner of a tourist accommodation has the obligation to declare it to the administration. In the absence of a declaration, he risks a fine of up to 450 euros. To complete this declaration formality, he must complete a form: cerfa n°14004*02 downloadable online. Once this document is completed, he must send it to the town hall where the accommodation is located. The municipal services will then give him the receipt which appears on the second page of the blank form. Important precision: the declaration in town hall is not obligatory if the accommodation concerned constitutes the main residence of the owner (who must therefore occupy it more than eight months per year).
What steps to take with taxes?
You must request your registration in the Sirene directory of Insee: National Institute of Statistics and Economic Studies. This formality is free.
You must complete this formality on the website of the business formalities counter: https://www.service-public.fr/particuliers/vosdroits/R61572
This number allows you to identify yourself to the tax services during the following steps:
- Supplementary declaration of income. Indeed, income from rental, as a non-professional rental company, is subject to income tax.
If you use a platform to rent furnished accommodation, it must provide you with a document in January indicating the gross amount of your transactions during the past year.
- Payment of social contributions, beyond a certain amount of rental income
- Payment of the business property tax (CFE), depending on your situation (location and personal use of the rented property).
You must consult the business tax service (SIE) of the place where the rented accommodation is located to find out whether or not you will have to pay this tax.
How do I declare my income from the rental of furnished tourist accommodation?
The rental regime depends on your status, professional or not. But the owner can also choose the actual profit scheme.
My annual revenue is less than €72600
- The so-called micro BIC diet, the simplest and most suitable for occasional activities. I carry the amount of my receipts on an additional declaration of income tax n° 2042 C pro. I am taxed at the income tax scale, on 50% of my receipts (automatic expense allowance of 50%). As the minimum allowance is €305, if my income is less than €305, I will not pay any tax. If I meet the conditions of resources and if I have opted for the flat-rate deduction, I then carry the receipts on declaration n° 2042 C pro
- The actual diet : see below
Good to know: I do not have VAT to pay
My annual revenue is over €72600
- I am automatically subject to the real regime, the regime best suited to professional activities. I carry the amount of my receipts on a professional declaration n° 2031-SD. I can deduct all of my expenses for their exact amount by carrying them on the same declaration.
- If my income exceeds €85800 and I provide several para-hotel services, I must invoice VAT, but I can also deduct the VAT paid on my purchases and my expenses.
What are the penalties incurred in the event of non-compliance with my obligations?
Failure to comply with the regulations on furnished tourist accommodation is liable to civil fines:
- up to €50000 per room that does not comply with the change of use procedure, together with, where applicable, a penalty payment of €1000 per day and per square meter until the room is returned to its normal use. dwelling;
- €5000 in the event of a lack of registration number in municipalities where it is compulsory.