Without major difficulties, senators and deputies agreed, on Monday, October 28, to reduce the tax advantages enjoyed by furnished tourist accommodation such as Airbnb and to strengthen the regulation of this booming market. These seasonal rentals, which went from 300,000 in 2016 to 1.2 million today, are accused of diverting the stock of traditional rentals and, therefore, contributing to the housing shortage and the increase in house prices. properties in the most attractive areas.
Deputies Annaïg Le Meur (Renaissance) and Iñaki Echaniz (Socialist Party, PS) decided, in the spring of 2023, to prepare a transpartisan bill to contain this wave. Your text “with the aim of strengthening regulatory tools for furnished tourist accommodation at the local level”Eagerly awaited by many local elected officials, it was adopted first by a large majority by the National Assembly in January 2024 and then, in a modified version, almost unanimously by the Senate, in May.
If the dissolution abruptly interrupted this parliamentary path, the acute real estate crisis and the broad consensus on the urgency of acting returned the bill to the parliamentary agenda, with the convocation of a mixed commission that brings together deputies and senators.
Ban on renting thermal strainers
Therefore, the latter have just found a compromise text between the Senate version and the Assembly version that, first of all, attacks the tax loophole called “Airbnb”. Thanks to this “carrot”, tenants of classified tourist accommodation can now benefit from a flat-rate reduction of 71% on the rents received, a reduction that amounts to 50% for classic furnished accommodation, compared to only 30% for rentals. “naked” long lasting. Therefore, the proposed law will modify this balance: classified tourist accommodation and guest rooms will only benefit from a 50% reduction rate (up to 77,700 euros) and unclassified furnished accommodation will only benefit from a reduction rate of 50% (up to 77,700 euros). ) a rate of 30% (up to 15,000 euros).
The co-sponsors would have liked, conversely, to improve the reduction percentage for basic and long-term rentals from 30% to 50%, to send a strong signal to owners. This provision was not maintained. It should be looked at again as part of the 2025 finance bill.
In addition to taxes, the bill achieved other rebalances. Furnished tourist accommodation will also be subject to the obligation to carry out an energy efficiency diagnosis (DPE) in the future. The aim is to prevent a flight from long-term rentals to seasonal rentals by owners who are reluctant to carry out renovation works. To avoid rushing them, parliamentarians differentiated between flow and stock.
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