The fiscal tightening carried out by the finance law for 2024 reduced the rent ceiling allowing renters of unclassified tourist accommodation (Airbnb, etc.) to benefit from the micro-BIC regime from €77,700 to €15,000, and by 50%. to 30% the reduction applicable to their rents. But the government neutralized this reduction on February 14: through the
Official Bulletin of Public Finances (Bofip),
it authorized owners to retain the old thresholds and reductions of the micro-BIC for the taxation of rents for 2023. Despite appeals initiated at the beginning of March by parliamentarians and hoteliers before the Council of State, this favorable measure should indeed play a role.
“For reasons of legal certainty, the cancellation, when pronounced by the Council of State, is not retroactive,”
reassures Frédéric Douet, professor of tax law at the University of Rouen-Normandie.
What remains unknown is the taxation of rents collected in 2024. The executive has indicated that it…
This article is reserved for subscribers. You have 59% left to discover.
Flash sale
€4.49/month for 12 months
I ENJOY IT
Already subscribed? Log in