What is a furnished tourist accommodation?
These are furnished villas, apartments, studios for the exclusive use of the tenant, offered for rental to transient customers who do not take up residence there and who make a stay characterized by daily or weekly rental. or monthly (article L. 324-1-1 of the Tourism Code). The seasonal rental must be concluded for a maximum period of 90 consecutive days to the same person.
What are the necessary steps?
It is mandatory to declare the furnished accommodation classified or not at the town hall in the municipality where the furnished accommodation is located. The declaration is made on a form CERFA No. 14004 or the declaration can be made online on the following site https://www.service-public.fr/particuliers/vosdroits/R14321 .
Note: If no declaration has been made, the lessor is liable to a fine of up to €450.
The classification is an optional process but the purpose of which is to indicate to the customer a level of comfort or service. It is also a marketing tool for the lessor.
In Haute-Loire,
Contact MDDT: Séverine TALLOBRE – responsible for the classification of tourist accommodation – - organizer of the Label Clévacances – quality referent for Home-Cycling –
Tel 04 43 07 11 87 – Mail stallobre@myhauteloire.fr
La Departmental House of Tourism Development positions itself as a reference in terms of classification of furnished tourist accommodation in the department of Haute-Loire. With more than 30 years' experience in the qualification of accommodation, it has a team of technicians who are qualified and trained in the new method of classifying furnished accommodation. the classification in tourist accommodation allows To benefit certain tax benefits : fixed reduction of 71% on rental income under the micro-enterprise regime (article 50-0 of the CGI), exemption from housing tax and property tax in rural revitalization zones (III of article 1407 and article 1383 E bis of the general tax code)], agreement with the National Agency for Vacation Checks (www.ancv.com), simplification of the calculation of the tourist tax . Seasonal furnished accommodation is classified according to national standards for furnished tourist accommodation