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Professional furnished letting

04.18.2017

The activity directly or indirectly in furnished accommodation spaces or to be rented furnished is exercised professionally if the following three conditions are met.

  • The three conditions that must be met

    • - One member of the tax household must be registered in the Commercial and Companies Register as a professional rental company;
    • - Revenue earned from this activity by all members of the tax household must exceed € 23,000 (including tax) per year ;

    • - These receipts must exceed the professional income of the tax household.

    • Since January 1, 2017, persons who fulfill the first two conditions - or who are not registered in the RCS lease their premises to a passing customer who does not elect domicile - must join the social security system (IHR) and pay the corresponding social contributions.

  • The main advantages of the lessor status in professional furnished

    • The main advantages of this status are:

    • - The taxation in the category of industrial and commercial profits which makes it possible to depreciate housing and furniture;
      - The allocation of deficits on the total income of the year, without limitation of amount;

      - The recovery of VAT (under certain conditions);
      - The benefit of the professional capital gains regime (under certain conditions);
      - Exclusion of the leased property (considered a professional good) of the ISF field.

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