The basics of seasonal rental
Seasonal rental (furnished tourist accommodation) is governed by the March 2014 law "for Access to Housing and Renovated Urban Planning" known as the ALUR law.
It must meet the standards set by Decree 2002-120 of January 2002. It must include at least some furniture, a kitchen area with refrigerator and cooking equipment, sanitary facilities in good condition and bedding.
For more information, consult your Departmental Tourism Committee (CDT).
Any owner can rent his accommodation for a period of less than 4 months per year. It will only have to register this activity with INSEE.
On the other hand, if he rents another property for more than 4 months, he will be considered as a professional renter and affiliated to the RSI.
Tip: Since some condominiums prohibit rental activities, it is prudent to consult the syndic beforehand.
Duties and obligations of the seasonal landlord
He has a duty to inform, prevent and ensure safety and will have to carry out any repairs and bring the rented accommodation into conformity. For example: install railings on the first floor, equip bunk beds with barriers, install a smoke detector, secure the swimming pool, etc.
On the insurance side, Civil Liability must apply to tenants for any bodily injury. However, the owner is not responsible for any theft or damage to their personal belongings.
Register with INSEE
As mentioned above, the landlord must declare this seasonal activity to the relevant commercial court. This declaration will allow him to register with INSEE, which will assign him a SIRET number.
Inform the municipality
Beyond 4 months of rental per year, he must report his activity in the town hall (form Cerfa 140004-02)
Collect the tourist tax
Tourist accommodation is subject to a tourist tax, whether you rent through a real estate agency, a digital platform or directly.
This tax, which is intended to finance tourism development, is collected by the landlord who then pays it to the town hall. The municipal council or the intermunicipal council determines its amount and method of calculation: actual or fixed-rate tax. Integrated into the rental cost, the tourist tax does not form part of the basis for calculating VAT.
The advantages of a classified furnished apartment
By classifying your rental, you will automatically be referenced by the Tourist Offices and will attract a wider clientele reassured on the quality of the services offered.
This classification (from 1 to 5*) is issued by certified organizations under the leadership of Atout France.
It also generates some financial advantages such as 71% tax relief (50% if not classified) and access to subsidies for your renovation work.
Taxes and taxation
-By renting your primary or secondary residence, you continue to pay the housing tax.
-Your income is subject to income tax. They are declared as BIC (Industrial & Commercial Profits) in the non-professional furnished rental category and give rise to a tax allowance of at least 50%.
-The rental of part of the main residence is exempt from taxes provided that the rules defined each year by the tax authorities are respected.
-By renting a furnished apartment that you do not live in, you will only be subject to the Cotisation Foncière des Entreprises (CFE)
-Three cumulative criteria automatically classify you in this category: seasonal rental income exceeding €23,000, income from the activity exceeding the income of the tax household, one of the household members registered in the Trade Register.