Following the adoption of the law, the m see their reduction aligned with that applicable to bare rental. It thus passes to 30%, with a ceiling of 15,000 euros rental income.
Lessors of furnished tourist accommodation or guest rooms will also have to deal with less favorable taxation. The old reduction of 71% drops to 50%, with an applicable ceiling of up to 77,700 euroscompared to 188,700 euros previously. “Even if Iñaki Echaniz believes that “the reduction remains too generous”, he is delighted that the “MPs have maintained an advantage for classified tourist accommodation. »
Faced with this scissor cut in the advantageous taxation of seasonal rentals, owners have two levers to pull:
- Obtain the classification of their furnished tourist accommodation. Housing must comply with the standards defined by the amended decree of August 2, 2010, which relate to equipment and fittings, customer services, accessibility and sustainable development. An accredited body will come and visit it to decide whether or not to classify it;
- Opt for the real tax regime. As of right and up to the ceilings provided for classified or unclassified furnished accommodation, rental income is taxed under the micro-BIC regime, with reductions to take into account charges. On option or when the ceilings are exceeded, rents and charges are taxed at the actual rate. This provides for the deduction of all charges and depreciation on buildings, furniture and works exceeding 600 euros. It thus makes it possible to reduce, or even eliminate, the taxation of rents and often proves more profitable for landlords.
**Considering the stated government objectives behind the new tax regulations, are there alternative policy approaches that could achieve similar goals while minimizing the potential negative impacts on landlords and the tourism sector? **
## Understanding the Impact of New Tax Regulations on Seasonal Rentals
**Topic:** The recent changes to tax regulations for seasonal rentals in France
**Guests:**
* **Mr. Jean Dupont:** A representative from a landlord association, advocating for the interests of property owners.
* **Ms. Marie Dubois:** A lawyer specializing in housing law and taxation, offering an impartial expert analysis.
**Introduction:**
Welcome to World Today News. Today we’re discussing the newly implemented tax regulations impacting seasonal rentals in France. Joining us are Mr. Jean Dupont, representing landlords, and Ms. Marie Dubois, a legal expert on housing and taxation.
**Section 1: Impact on Rental Income Taxation**
* Mr. Dupont, the article mentions a significant reduction in the tax benefits for seasonal rentals. How will this affect landlords like your members, particularly those relying on this income?
* Ms. Dubois, can you shed light on the rationale behind these changes? What were the government’s objectives in adjusting the tax regime for seasonal rentals?
* Mr. Dupont, are there specific types of landlords who will be disproportionately affected by these changes? Are smaller landlords at a greater disadvantage compared to larger rental companies?
* Ms. Dubois, how do these new regulations compare with tax regimes in other European countries? Are we aligning with international trends, or are these changes unique to France?
**Section 2: Options for Landlords:**
* The article highlights the option of obtaining classification for furnished tourist accommodation. Mr. Dupont, what are the practical steps involved in this process, and what are the associated costs and benefits for landlords?
* Ms. Dubois, are there any potential drawbacks to pursuing classification? Are there specific types of properties that might not benefit from this classification?
* The article also mentions the possibility of opting for the real tax regime. Ms. Dubois, can you explain the advantages and disadvantages of this option for landlords, comparing it to the micro-BIC regime?
* Mr. Dupont, are you seeing a trend among your members towards adopting either of these strategies in response to the new regulations?
**Section 3: Looking Ahead:**
* Ms. Dubois, what are the long-term implications of these tax changes for the rental market in France? Will we see a decrease in the availability of seasonal rentals?
* Mr. Dupont, how do you envision your association working with the government to ensure a balanced approach that supports both landlords and the tourism industry?
* Ms. Dubois, based on your legal expertise, what advice would you give to both landlords and renters navigating these new regulations?
**Closing:**
Thank you, Mr. Dupont and Ms. Dubois, for your valuable insights on this important topic. This new tax landscape presents both challenges and opportunities for all stakeholders involved in the seasonal rental market.
**World Today News will continue to monitor developments in this area and provide our readers with the latest updates and analysis.**
