Since January 1, 2019, all accommodation rental platforms between individuals must collect the tourist tax. - IStock / City Presse

Choosing an individual's accommodation as a base for the holidays is a popular practice. In the summer of 2019 alone, some 8.5 million French people went through the famous Airbnb platform to book their accommodation. A boon for individual owners whose median income would be around 2,000 euros over the year. But beware of abuse. To avoid being sanctioned by the authorities, it is imperative to carry out various administrative procedures.

Short-term rental

After years of legal vagueness, it was the Alur law of 2014, then the Elan law of 2018 which gave official status to all these rentals between individuals. We therefore speak of a “furnished tourist accommodation”. This concept designates the fact of renting your main or secondary residence for the exclusive use of a passing clientele who stays there only for a short period, fixed at 90 days maximum. In addition, if it is the domicile of the lessor, the cumulative total of rentals must not exceed 120 days per year, the equivalent of four months. This regulation does not apply to those who are content to rent only one room of their house. In this case, the rules of the homestay room will be applicable.

The town hall declaration

In principle, renting a home does not imply any particular procedure. Conversely, a prior declaration at the town hall is compulsory to rent a second home (Cerfa form n ° 14004 * 04).
However, the legislator has allowed certain municipalities to tighten their regulations by requiring all private rental companies to obtain a registration number (also called declaration number), regardless of whether they rent their main residence or their vacation home. This is particularly the case in Paris, Biarritz, Bordeaux, Lyon, Strasbourg, Toulouse or even Annecy, Aix-en-Provence, Cannes and Nice. A dedicated teleservice is then set up locally to fulfill this formality. In addition, the assigned number must be indicated in each of the rental offer announcements. In cities where the registration number is imposed, the lessor risks a fine of up to 5,000 euros if he rents without having obtained it.

Change of use as a bonus

If renting a home is fairly simple, renting a second home is much more restrictive. In addition to the essential declaration in town hall (whether through the simple declaration or the registration number), it may indeed also be compulsory to make a "request for authorization to change use" for this holiday home is qualified as tourist accommodation. This concerns property located in municipalities with more than 200,000 inhabitants, those in the inner suburbs of Paris (Hauts-de-Seine, Seine-Saint-Denis and Val-de-Marne departments) as well as around ten others, specified by prefectural decree, such as Nice, Bordeaux and even Lyon.
Each city sets its framework here. In Paris and Marseille, for example, this authorization is accompanied by an obligation to compensate. In return for the rental of the property, the lessor then has the choice between acquiring a commercial premises to transform it into housing or buying a title of compensation from a third party (such as a lessor HLM), so that he can take care of it. The objective is clear: to discourage owners who compete with professionals.

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