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Furnished tourist accommodation is a furnished house, apartment or studio, for the exclusive use of the tenant, rented to transient customers who stay by the day, week or month, and who do not does not elect domicile (article D. 324-1 of the tourism code).
The seasonal rental must be concluded for a maximum period of 90 consecutive days to the same person.
Obligations
- Declaration in the town hall of your municipality using the document Cerfa n ° 14004 * 04. If the furnished tourist accommodation is the main residence* of the lessor, he is exempt from this. The principal residence means accommodation occupied for a minimum of 8 months per year.
Note: if no declaration has been made, the lessor is liable to a fine of up to €450. - Obtaining a SIRET number via registration with the business formalities counter: this process is free and compulsory even for a non-professional rental company. It is now done online on the site https://procedures.inpi.fr/?/.
The business formalities desk replaces the business formalities centers (CFE). Registration must take place within 15 days of the start of the rental of your property.
This approach will:- To obtain a SIRET number;
- To publicize the existence of this activity;
- Indicate the chosen tax regime.
- To claim the tax reduction of 71% on rental income from classified furnished accommodation.
To help you in this process, download the SIRET number request tutorial
- Display of the classification decision inside the furnished apartment
- Check with your home insurance that your contract covers seasonal rental.
- If the capacity of your accommodation exceeds 15 people, it is considered as an establishment open to the public (ERP), subject to the regulations in force concerning accessibility and the prevention of fire risks.
- Collect, declare and return tourist tax At the tourism office
*Specific case of the rental of one's main residence: the declaration at the town hall is not compulsory. The rental period of the main residence is limited to a maximum of 120 nights per year.
The SIRET number is mandatory, the tax obligations remain the same, you are liable for the housing tax.
Cerfa document SIRET number request SIRET number tutorial Renting out your main residence
Tax
- Income taxes : you must declare your rental income to the tax authorities. The income you derive from the rental of furnished premises, as a non-professional furnished rental company (LMNP), is subject to the progressive scale of income tax. 50% income tax deduction.
- Tax system :
- Your annual income is less than €77 (or less than €700 for classified furnished accommodation), you have the choice between 188 tax regimes: the so-called micro BIC regime, the simplest and most suitable for occasional activities, or the real diet.
- Your annual income is greater than €77: You are automatically subject to the real regime, the regime best suited to professional activities.
- Value added tax : the occasional, permanent or seasonal rental of furnished accommodation is exempt from VAT.
- Property tax on companies : the rental of furnished premises is by nature a professional commercial activity subject to the business property contribution. However, you may be exempt in the following cases:
- if you achieve an amount of turnover or income less than or equal to €5 (article 000 D of the CGI);
- occasional rental, which is not intended to be repeated, of part of your personal residence (main or secondary)
- rental of all or part of your personal home (main or secondary residence) in furnished accommodation
- companies established in the ZRR, on deliberation of the community
For further tax information, the Tourist Office Cahors Vallée du Lot invites you to contact the competent services: Service des Impôts des Entreprises du Lot, 83, rue Victor-Hugo 46009 Cahors Cedex, 05 65 20 33 10, she.cahors@dgfip.finances.gouv.fr, http://www.impots.gouv.fr.
Ranking “Apartment of Tourism”
This classification of Atout France aims to indicate to the customer a level of comfort, equipment and services. It has 5 categories (from 1 to 5 stars) and is valid for 5 years, after which the lessor must submit a new request for classification if he so wishes.
This classification offers many advantages:
- Être officially recognized as furnished accommodation with a star rating, an internationally recognized guarantee of quality
- Se stand out the multitude of rentals present on the platforms and reassure the customer
- Pay less tax with a tax deduction of 71% on rental income
- Bill a lower tourist tax to the customer
- Provides access to certificationHoliday vouchers"
The control visit is carried out using a grid of 133 criteria divided into 3 main chapters: equipment and facilities, customer services, accessibility and sustainable development.
NOTE: The Tourist Office Cahors Vallée du Lot is authorized to classify furnished accommodation
How is a classification with the Tourist Office Cahors - Lot Valley?
The host contacts the Tourist Office to request a classification visit: make an appointment, return the signed visit request documents.
An authorized person from the TO carries out the classification visit within 3 months of the date of receipt of the order form.
The furnished accommodation is visited on all the criteria of the classification table. On the day of the visit, the accommodation must be in rental condition (cleaning done, beds made, household linen ready, installation of garden furniture, etc.). The visit is limited to the premises that are the subject of the classification request.
The visit is invoiced at €180 for the first apartment, and €120 per additional apartment visited on the same day,
The visit certificate, the criteria grid and the classification proposal will be sent to you within one month after the visit.
If the classification is granted, the TO Cahors-Vallée du Lot transmits the classification decision to Lot Tourisme for the publication of the furnished.
Find the list of the various competent bodies in the "control bodies" section of the site ofAtout France.
Download the procedure and order form to know more.
Find all this information in the practical information kit for furnished tourist accommodation.
Practical information kit for furnished tourist accommodation
Short-term rental: the mobility lease
It may be interesting to optimize the occupancy and profitability of your furnished accommodation by renting it during quiet “tourist” periods.
Employees on short contracts, interns, seasonal workers, newcomers: short-term rentals are in real demand in our region.
The solution for both the host and the rental company: the mobility lease.
- This is a short-term rental contract for furnished accommodation.
- Eligible tenants: people in professional training, in higher education, on an apprenticeship contract, on an internship, voluntarily engaged as part of a civic service, on a professional transfer or on a temporary mission (temp or seasonal worker).
- The accommodation concerned: all furnished accommodation except hostel accommodation or social housing.
Why offer a mobility lease for your tourist accommodation?
- It makes it possible to generate additional income during low season periods when tourist demand is lower.
- It responds to a real demand in the Lot real estate market from newly transferred people, interns and seasonal workers who cannot find a solution to the shortage of accommodation.
What are the contours of this mobility lease?
- duration of the mobility lease from 1 to 10 months maximum, non-renewable
- no administrative authorization or prior declaration necessary
- free setting of the rent
- rental charges paid by the tenant (flat rate)
- advantageous tax regime, income declared in the BIC category (e.g. micro BIC with flat rate deduction of 50%)
- visa guarantee possible if conditions met by the tenant (https://www.visale.fr/visale-pour-les-bailleurs/entreprises/)
- housing assistance subject to means conditions & possible deposit.
What are the obligations and the legal framework?
- security deposit strictly prohibited
- written contract which must contain mandatory information
- do not include so-called unfair clauses in the contract
- decency criteria to be respected (see decree n°2002-120 of January 30, 2002 relating to the characteristics of decent housing)
- termination of the lease by the owner impossible except in the event of failure of the tenant to fulfill his obligations
- diagnostic file to be carried out by a diagnostician and sent to the tenant.
Questions to ask yourself before getting started?
- Am I ready to rent directly or do I prefer to go through a structure with a professional G card (real estate agencies, certain concierge services)?
- Is my accommodation decent in terms of 2002 Decree 120-30 January 2002 relating to the characteristics of decent housing?
- Is my accommodation furnished accommodation with regard to the decree n° 2015-981 of July 31, 2015 establishing the list of items of furniture in furnished accommodation?
- Am I prepared to incur the expenses relating to the diagnostic file (between €250 and €520 for a diagnostic file - asbestos, electricity, lead, gas, DPE)?
For more information, you can consult the website of Public service.
For support, you can contact theADIL du Lot (Cheese Association for Housing Information):
64 boulevard Gambetta, 46000 Cahors
Tel: +05 65 35 25 41
Email: adildulot@gmail.com
Please note that real estate agencies and certain concierge services can also manage the management of the mobility lease for you.
Labeling
There are several private networks that offer the label, the best known being Gîtes de France and Clévacances.
As for the classification, a grid of criteria specific to each label proposes a label with a scale of values (2 ears of corn, 3 keys, etc.).
Being labeled means benefiting from a national brand which guarantees customers quality and controlled accommodation, as well as communication and marketing materials. The label can fully manage your reservations.
Thematic labels may relate to furnished accommodation
Home Horse
The Lot Equestrian Tourism Association takes care of the qualification of establishments that comply with the Accueil Cheval Charter. This guarantees the horseback rider a place of reception for his horses, at least equipped:
- Attachment points: bar, rings, rope or chain with retainers
- Fenced parks without barbed wire
- Water points at the finish and in the paddocks
- From a shower point
- A sheltered room for storing saddlery equipment
- Quality hay
- Accommodation on site or nearby
Find information on the Accueil Cheval label on the Lot ATE website.
Fishing accommodation
The Hébergement Pêche label is a national label which is granted by the Fédération Cheesementale de Pêche and the Protection of the Aquatic Environment and the Lot Tourist Offices.
It is intended for accommodation offering services and facilities for a clientele of fishermen.
It must be located near a place of interest for fishing.
Find information on the Fishing Accommodation label site on the Lot Tourisme.
Accueil Vélo
Accueil Vélo is a national brand intended for professionals offering services and facilities adapted to cycle travelers, and offering a quality welcome along cycle routes.
In the Lot, the "La Vallée du Lot à Vélo" cycle route (route V86, from La Canourgue in Lozère to Aiguillon in Lot et Garonne), is currently the only route referenced for the deployment of the brand.
The trademark is therefore granted by Lot Tourisme following a technical visit which makes it possible to assess the benchmark criteria :
- Be located less than 5 kilometers from the route
- Have suitable equipment and services such as a secure bike shelter, a repair kit, bike rental, circuits available, luggage transport, etc.
- Offer a specific welcome to cyclists: useful information and advice, routes, weather forecast, etc.
Find information on the Accueil Vélo label site on the Lot Tourisme.
Vineyards & Discoveries
The Vignobles et Découvertes label is awarded for a period of 3 years by Atout France, on the recommendation of the Superior Council of Wine Tourism. According to a standard of use, its primary objective is to facilitate the organization of a stay for wine tourists in the labeled destination, by promoting all the service providers who offer a qualified service. Integrating the Vignobles et Découvertes label allows you to be part of a network of wine tourism professionals, to have visibility on national and international markets, and to benefit from advice, support for setting up a project, etc.
The Vignobles et Découvertes certification standard is based on that of Qualité Tourisme, a label that values the quality of the services offered by a service provider.
