As owners, furnished rental companies are liable for property tax as well as the household waste removal tax and the tax for the management of aquatic environments and flood prevention (Gemapi) in towns where these two latest taxes were introduced. The property tax and the Gemapi tax are not recoverable from the tenant but they are deductible from taxable rents, for lessors taxed under the real regime. As for the household waste removal tax, it is recoverable from the tenant but is not deductible.
Regarding housing tax, it is in principle the tenant on January 1st who is liable for it when it comes to a long-term furnished rental. But since main residences are exempt from housing tax, tenants generally do not have to pay it. Consequence: if the accommodation was not rented on January 1, it is in principle the owner who is supposed to pay…
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