(For owners of holiday villas with swimming pools)
1) 📄 Property Status & Tourism Classification
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☐ The property is properly declared at the town hall as a furnished tourist rental.
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☐ The registration number (if required in the municipality) has been obtained and is displayed on all listings.
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☐ The property is officially classified as a furnished tourist accommodation (1 to 5 stars).
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☐ The classification is still valid (valid for 5 years — check the expiration date).
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☐ The inspection report and documents from the certifying body are stored safely.
2) 📊 Tax Regime: Micro-BIC or Real Regime
➤ Micro-BIC (2026)
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☐ My annual rental income is under €77,700 (threshold for classified rentals).
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☐ I benefit from the 50% flat-rate deduction (updated rule).
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☐ I have checked whether this regime is still more advantageous than the Real regime in my situation.
➤ Real Regime
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☐ I have chosen this regime if my expenses are high (pool maintenance, gardening, repairs, management fees…).
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☐ A proper bookkeeping system is in place (ledger + fixed asset register).
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☐ All deductible expense receipts are saved.
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☐ I understand the long-term impact of depreciation on capital gains in case of resale.
3) 🧾 Mandatory Declarations
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☐ BIC income declaration (Micro-BIC or Real, depending on the chosen regime).
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☐ Tourist tax declaration (monthly, quarterly, or annually depending on local rules).
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☐ Payment of the CFE (business property tax) if applicable.
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☐ Declaration of a dedicated bank account (recommended for LMNP activity).
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☐ For the Real regime: all required tax forms (preferably handled by an accountant).
4) 💶 Expenses to Track and Document
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☐ Pool maintenance
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☐ Gardening / landscaping
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☐ Property management or concierge fees
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☐ Repairs, renovations, replacements
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☐ Utilities (electricity, water, heating/cooling)
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☐ Insurance
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☐ Furniture purchases & equipment upgrades
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☐ Cleaning services
→ Keep all receipts, even for small maintenance or service expenses.
5) 🛡️ Compliance & Safety Requirements
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☐ Smoke detector installed and functioning (mandatory).
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☐ Carbon monoxide detector installed (strongly recommended and valued by guests).
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☐ Pool safety device compliant with French law (barrier, alarm, cover, or enclosure).
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☐ Safety information included in the welcome book.
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☐ Insurance includes liability coverage for seasonal rentals.
6) 📚 Essential Documents to Keep
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☐ Rental agreement / house rules
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☐ All invoices for maintenance, repairs, and improvements
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☐ Records of rental income (from booking platforms or direct bookings)
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☐ Tourist tax declarations
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☐ Valid classification certificate
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☐ Accounting records (if under the Real regime)
7) 🧠 Key Points to Anticipate for 2026
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☐ Micro-BIC deductions have changed — reassess the benefits.
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☐ The Real regime is increasingly advantageous for villas with high operating costs (pools, gardens, management fees).
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☐ Reforms (including the Le Meur law) increase oversight — compliance is more important than ever.
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☐ Highlighting compliance (safety, classification, equipment quality) boosts guest confidence and listing performance.
