Seasonal rental income
The rents and charges received in seasonal rental are taxed like furnished rentals, that is to say in the BIC category (Bénéfices Industriels et Commerciaux/industrial and commercial profits).
Differents tax systems
There are two tax system with different thresholds depending on the nature of the rental: the flat-rate tax system and the real tax system.
As soon as you rent out your housing, the rents and charges collected must be declared to be subject to income tax and subject to the CSG and social security contributions.
The rents received from seasonal rental must be declared in the category of industrial and commercial profits (“BIC”).
Seasonal rental: the flat-rate tax system.
The flat-rate system (micro-enterprise or micro-bic) consists of the application of an allowance on your annual income, that is to say all the sums received for the rental (rents plus charges). This tax system is ideal for the individual.
The operation of the micro-Bic is simple.
Seasonal rental: the “ real tax system”
The plan consists of deducting all of your fees and charges from your annual income. You can deduct:
- Property and management costs (depreciation expense, financial costs, major repairs).
- The charges relating to the rental (advertising costs, promotional costs…) in full.
Seasonal rental : tax, social contributions, CFE and VAT.
Do not forget that renting on a seasonal basis systematically entails fiscal obligations for the lessor.
- Taxation of rents and income tax charges;
- Submission to the CSG and other social security contributions of 17.2%.
In addition, this also entails, for those who generate more than 23,000 euros / year in revenue, to pay social contributions.