2024-07-08 17:07:42
The call for an order is severe. In a decision taken this Monday, the Council of State admonished the tax administration. Bessi, in a comment published on February 14 in the Official Gazette of Public Finances (Bofip), aims to “not fully supplement the law” by limiting the so-called “Airbnb” tax niche provided for in the financial law until 2024. According to the government, this planning move is involuntary. An amendment by the Senate was “erroneously” retained in the text of the law and passed without a vote following invoking article 49.3 of the Constitution.
However, this significantly changes the tax benefits related to seasonal furnished rentals (through platforms such as Airbnb, Abritel, etc.). Until now, rental companies might benefit from a significant reduction in the flat rate. By opting for the “micro BIC” regime, it was possible to deduct 50% of the rental income, up to a maximum of €77,700 (for “classified” furnished tourist accommodation, even 71% might be deducted, up to a maximum of €188,700). The Senate amendment reduces the deduction to 30%, up to a maximum of €15,000 – exactly the same as for unfurnished rentals.
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