Question 11228 — tourism and leisure

Summary

Mr. Laurent Croizier draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the consequences of Article 84 of the Finance Law for 2025, relating to the tax regime applicable to owners of para-hotel residences, operating as non-professional furnished rental companies (LMNP). This article aims to correct the tax advantage favorable to short-term furnished rentals duration, particularly via seasonal rental platforms, in order to better regulate this market. This provision has, for this reason, modified the method of calculating the real estate capital gain by reintroducing the depreciation tax deducted, without distinguishing the nature of the assets concerned. This measure also applies to “business and tourism” para-hotel residences, although they are foreign to the objective pursued, although they participate actively contribute to the dynamism of regional tourism. It results in a disproportionate tax burden for their owners, weakening the economic balance of this sector. Also, he would like to know how the Government intends to take into account the specificity of para-hotel residences in the application of article 84 of the finance law for 2025.

Machine translation from French. The official text remains authoritative.

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