The revenue from renting one or more pieces of its principal residence via a site like Airbnb are exempt if they do not exceed 760 euros a year, explains Stéphanie Nemarq-Attias, lawyer counsel at CMS Francis Lefebvre .
by Stéphanie Nemarq-Attias (Counsel Counsel, CMS Francis Lefebvre)
Question to an expert
How will the revenues I draw from the rental of my apartment or my house on a website?
Anyone renting real estate in a timely or regular basis is in principle submitted to income tax and social levies. The use of a dedicated internet platform does not modify the declarative terms of income. Since the collaborative platforms have to transmit to the tax administration the identity of their users and the amount of the revenue generated, the risk of control has increased.
Revenues from the seasonal rental of one or more rooms from a principal residence are exempt up to 760 euros per year. In any other case, the gains from furnished rentals (principal residence or not) are to be declared annually in the category of industrial and commercial profits (BIC).
Reminders over three years
If the annual revenues are less than 72 600 euros, the taxpayer can benefit from the micro-bic regime. The taxable plate is then reduced by a lump sum deduction of 50%, with a minimum of 305 euros.
If the taxpayer receives more revenue, or if he opts for the “real” regime of common law, his income, after deduction of the actual charges, are taxed at the progressive scale of the Taxes for BIC and Social levies at a rate of 17.2%.
In case of declarative errors, tax reminders may cover the three past three years, in addition to the interests of delay and penalties incurred.