2023-06-27 18:30:00
Do you want to rent your main residence as furnished accommodation to vacationers? There are three cases allowing it to be rented beyond the legal duration.
Busy at least eight months a year
According to the tax administration, the principal residence constitutes “the habitual and effective residence of the owner. This is the home you occupy most of the year.
According to the Official Bulletin of Public Finances (Bofip), “temporary use of housing cannot be considered sufficient for the housing to have the character of a main residence. »
The Alur law of 2014 indicates that “the principal residence is understood as the dwelling occupied at least eight months per year. »
No more than 120 days per year
Since the Élan law of 2018, the seasonal rental of the main residence is regulated.
Thus, it is not possible to rent it for more than 120 days a year: “any person who offers for rent furnished tourist accommodation which is declared as his main residence cannot do so for more than 120 days during same calendar year. »
This maximum duration is valid in municipalities such as Paris, Strasbourg, Lyon or Annecy which have set up the registration number procedure for furnished tourist accommodation (the owner must make a rental declaration at the town hall with obtaining a number to be mentioned in its rental advertisements).
The municipality is entitled to ask the owner the number of days rented in the year. In the event of an infringement, the lessor is liable to a fine of €10,000.
Namely, you cannot rent it for more than 90 days to the same person.
Exceptions to the rule
The Élan law stipulates that the rule of 120 days per year does not apply in the event of “professional obligation, health reason or case of force majeure. »
In Paris, the town hall asked an owner for the sum of €30,000 for having exceeded the legal duration of rental days on the Airbnb platform for three years. He was finally acquitted in May, justifying this non-compliance by his numerous professional trips abroad.
The town hall has already been dismissed by the courts in a previous case for the same reason. She was also dismissed in another judgment where the owner had put forward the medical reason: the condition of her companion prevented her from occupying her main residence at least eight months a year.
What is at stake here: the requalification of the main residence into a secondary residence. The regulations are different for seasonal rentals. In Paris, Strasbourg, Lyon or Annecy, if you want to rent out your second home, you must first request a change of use authorization.
Indeed, repeatedly renting furnished premises intended for residential use for short periods to transient customers who do not take up residence there constitutes a change of use. In Paris, for example, the change of use involves the payment of compensation to the city by the owner.
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