If there is one thing that is not simple, it is the taxation of furnished accommodation. It reached an unprecedented level of complexity this year with the reform of seasonal rentals carried out by the finance law for 2024. The result of a failure. When adopting the text in article 49.3, the government mistakenly retained - according to its terms - an amendment which upsets the rules for taxing unclassified furnished tourist accommodation (Airbnb type). Rents from furnished rentals, which are considered a commercial activity by the tax administration, are taxed as industrial and commercial profits (BIC). Depending on the level of rent received, landlords are either taxed at the micro-BIC, like microentrepreneurs, with a flat-rate deduction which covers all their expenses, or taxed at a real tax regime, like entrepreneurs.
However, the finance law for 2024 has decreased to only €15,000, for unclassified short-term rentals, the threshold of…
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