What is taxe d'habitation?
The taxe d'habitation is a local tax payable by anyone occupying a dwelling as their principal residence on January 1st of each year. It is intended to finance local public services such as schools, health services and infrastructure in the commune where the dwelling is located.
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Furnished seasonal rental: the context
Furnished seasonal rentals, also known as short-term rentals, are generally for stays ranging from a few days to a few weeks. It is often used by tourists and business travelers, but can also be the choice of tenants in transition, or people looking for temporary accommodation for other reasons.
Owners of furnished seasonal rentals may be private individuals or real estate professionals. In all cases, this activity is generally considered a tourist rental.
Council tax in 2023
The government has taken an important step in the reform of the taxe d'habitation. The aim was to introduce a gradual exemption from this tax for principal residences. As a result, from January 2023, the tax authorities will no longer collect the taxe d'habitation for principal residences, except for second homes and furnished seasonal rentals.
Who pays the taxe d'habitation for furnished seasonal rentals?
The answer to the question of who has to pay taxe d'habitation in a furnished seasonal rental depends on a number of factors, including the length of the stay and the status of the tenant.
1. Short-term (less than 90 days a year): If the tenant occupies the furnished accommodation for less than 90 days a year, the taxe d'habitation is generally payable by the owner, unless the rental contract stipulates otherwise.
2. Long-term (more than 90 days a year): If the tenant resides in the furnished accommodation for more than 90 days a year, he/she may be considered a full resident, and may be liable to pay council tax. In this case, the owner must inform the local tax authorities of the change in status.
3. Vacant accommodation : If the furnished seasonal accommodation is unoccupied for a large part of the year and is not considered to be the owner's principal residence, it is generally the owner who will have to pay the taxe d'habitation.
4. Special cases: It is important to note that tax rules vary from region to region and may be subject to legislative changes. It is therefore advisable to consult a real estate professional or tax advisor for information specific to your situation.
Consequences of non-declaration
Non-payment or misdeclaration of taxe d'habitation (council tax) in the case of furnished seasonal rentals can result in financial sanctions and penalties. The tax authorities can also go back up to three years to claim amounts owed. So it's crucial to comply with the tax obligations in force in your area.
Conclusion
The question of property tax in the context of seasonal furnished rentals is complex and can vary according to many factors. It is essential to understand local tax rules and to comply with them to avoid any problems later on. In all cases, it is advisable to consult an expert in real estate law or a tax advisor for advice specific to your situation.
As the owner or tenant of a furnished seasonal rental, it's your responsibility to find out about your tax obligations, and to respect them scrupulously to avoid any disputes with the local tax authorities.
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