Taxation of furnished accommodation: why the real regime remains unbeatable. The reform of seasonal rentals carried out by the finance law for 2024.
When adopting the text in article 49.3, the government mistakenly retained - according to its terms - an amendment which upsets the rules for taxing unclassified furnished tourist accommodation (Airbnb type) Rents from furnished rentals, which are considered a commercial activity by the tax administration, are taxed as industrial and commercial profits (BIC) Depending on the level of rent received, landlords are either taxed at the micro-BIC, like microentrepreneurs, with a flat-rate deduction which covers all their expenses.