DEFINITION OF FURNISHED TOURISM ACCOMMODATION

What is furnished tourism?

Furnished tourist accommodations are furnished villas, apartments or studios, for the exclusive use of the tenant, offered for rental to a passing clientele who does not take up residence there and who makes a stay there characterized by a daily rental , weekly or monthly (article L. 324-1-1 of the Tourism Code).
Seasonal or tourist rental is distinguished from residential lease according to two criteria :

• the tenant does not take up residence there, he resides there mainly for vacations;
• the seasonal rental must be concluded for a maximum duration of 90 consecutive days to the same person.

For more details : 
Definition of furnished tourist accommodation.
Frequently asked questions, furnished tourist accommodation 

What is the difference between a guest room and a furnished tourist accommodation? 

Furnished tourist accommodation is an entire rental accommodation (“for the exclusive use of the tenant”) and not the rental of a simple room in a private home.
As for guest rooms, they refer to furnished rooms located in private homes, intended to accommodate tourists for one or more nights, with services included in the price, such as breakfast and the provision of linens. . This mode of accommodation is defined by various legislative and regulatory provisions.
For more details on the definition of a guest room: The guest room 

Can a main residence be rented as furnished tourist accommodation?

Yes, a main residence can be rented as furnished tourist accommodation.
Please note, beyond 120 days of rental, the accommodation can no longer be the subject of a rental offer because the main residence is the one inhabited for at least eight months of the year.

Is there a limit on the number of people who can be accommodated in a furnished tourist accommodation? 

No, but...If there is no limit on the capacity of furnished tourist accommodation, buildings or premises used for accommodation which can accommodate more than 15 people are to be considered as establishments receiving public (ERP) of 5th category, subject to the regulations in force concerning accessibility and prevention of fire risks.

DECLARATION

What are the mandatory declarations? 

You must declare your furnished tourist accommodation to the town hall.
3 procedures exist: What steps should you take with the town hall?
You can register your accommodation by going to your town hall or online via this link: Town hall declaration link 
Any furnished rental company that begins its activity must register with the INPI and obtain a SIRET number. We are talking about declaration of start of activity.
To obtain a SIRET number with the INPI: Link to obtain SIRET 

Is the obligation to obtain a SIRET number applicable to all rental companies?

Yes, the obligation to obtain a SIRET number applies to all rental companies, professionals and non-professionals. 
See question: “What are the mandatory declarations?”
This approach will:

• to obtain a SIRET number;
• to publicize the existence of this activity;
• to indicate the tax regime chosen.

Why have your furnished accommodation classified? Is this obligatory? 

No, ranking is not a mandatory process, however, obtaining an official ranking offers several key benefits:
– Display of the quality of your accommodation: Classified accommodation guarantees your customers a level of comfort and quality, thus reinforcing their confidence in your offer.
– Tax advantages: You will be able to benefit from a 71% reduction in the micro BIC regime, instead of 50% for unclassified furnished accommodation, and benefit from a reduction in tourist tax. 
To calculate your tourist tax, in unclassified furnished accommodation.
– Increased promotion: Your classified accommodation will be highlighted on the websites of Tourist Offices (on request), Gironde Tourisme and numerous partners, thus increasing your visibility among travelers.

How to classify your furnished accommodation? 

All you have to do is make an appointment for a visit and follow the different steps:
– Visit and payment.
In the month following the visit, delivery of a visit certificate including the following elements:

• Visit report and control grid with the criteria met. 
• Decision to classify your furnished accommodation according to the number of stars established during the visit.
• Questionnaire and photos of the accommodation to send if you wish to appear on the Gironde Tourisme website.

Is there a charge for an accommodation classification visit? 

Yes, there is a charge for the classification visit. However, paying for a classification visit remains much more advantageous for an owner than not being classified. 

Are so-called “unusual” accommodations classifiable? 

No, so-called “unusual” accommodation (yurt, cabins, buses, etc.) cannot benefit from a classification.

Are there any obligations in terms of displaying the classification of furnished accommodation?

According to article D324-6 of the tourism code, the owner of the furnished accommodation or his agent has the possibility of indicating the classification of the accommodation by displaying a sign conforming to the model established by Atout France and approved by the minister in charge of tourism. . This classification decision must be displayed in a clearly visible manner inside the furnished accommodation.
Although this practice is not obligatory, displaying a sign visible from outside the furnished accommodation helps to highlight the quality of the accommodation, thus improving its visibility among potential customers.

Can a rental company voluntarily renounce the classification of its furnished tourist accommodation?

There is no downgrading procedure at the request of the tourist accommodation operator. The authority which issued the classification decision may revoke it for the future, but for objective reasons such as the sale of the furnished property. However, a request for repeal made with the aim of avoiding legal obligations, such as payment of tourist tax, is not valid.

TAXATION

Professional furnished rental (LMP) or non-professional furnished furnished rental (LMNP)?

The furnished tourist rental activity can be carried out by a professional or non-professional rental company.
To qualify as a professional rental company, you must respect the following two cumulative conditions:
– Revenue from the rental activity of the tax home is greater than €23.000;
– These rental income must be higher than other household income.
https://www.impots.gouv.fr/particulier/les-locations-meublees

Which plan to choose: BIC or real plan? 

The micro BIC regime is the full regime for furnished rentals, it applies as soon as these conditions are met, that is to say:
– the turnover does not exceed €70 for classic seasonal rentals;
– the turnover does not exceed €170 for classified furnished tourist rentals.

On the other hand, if you exceed the thresholds for the micro BIC plan, or if you wish, you have the possibility of benefiting from the real plan.  
In this case, the lessor will be able to deduct from his taxable income the expenses that he has actually borne.

What tax declaration?

All income from the rental of furnished accommodation as a non-professional, whether through a real estate agency or a rental website, is subject to tax and must be declared to the tax authorities. It is essential to comply with these obligations by declaring your income on time to avoid any problems with the tax administration.
For more details : https://www.economie.gouv.fr/particuliers/location-meublee-declaration-revenus-impot

Is a furnished tourist rental company subject to the business property tax (CFE)?

The business property tax (CFE) is a local tax that any business or person carrying out a self-employed professional activity must pay, unless they benefit from a possible exemption. The CFE is part, with the contribution on added value of companies (CVAE), of the two constituent elements of the territorial economic contribution (CET). This tax contributes to the financing of local authorities and is calculated according to the rental value of the real estate used for professional activity.

For more details : https://www.impots.gouv.fr/particulier/questions/je-fais-de-la-location-meublee-dois-je-payer-de-la-cfe-cotisation-fonciere-des