After the Town Halls, it is now the turn of the tax authorities to impose new rules concerning seasonal rentals. From January 2019, the income generated by users of tourist rental platforms such as Abritel or Airbnb must be declared to the tax authorities, with a few exceptions.
Mandatory declaration of income to the tax authorities
After having tightened the noose around illegal tourist accommodation, by imposing on owners the mandatory rule of registration with the municipality, the authorities have also just decided to involve the tax authorities in the seasonal rental business. From 2019, any owner who offers short-term rentals on platforms like Airbnb or Abritel, earning between 500 euros to 2 euros on average, will have their income automatically declared to the tax authorities via the same platform. These will then be carried over by the tax authorities to the pre-filled tax returns. Neither the owner nor the platform will have the possibility of escaping it.
The exceptions that prove the rule
After analyzing the details of this new system in 2017 and after meeting with the main players in the field, Bercy was able to exclude certain tax services. Thus, income from a carpooling service similar to BlaBlaCar's offers will not be declared because they are considered to be cost sharing.
All the services which do not generate a direct online transaction, such as those offered on the Le Bon Coin advertising site, also escape this new system, since they are carried out directly between individuals.
In conclusion, an individual who rents his apartment during the summer holidays, without going through a platform, can always "forget" to declare his income. Only users of Airbnb, HomeAway, HomeAway, Booking and other platforms are affected.
