Question 11507 — local taxes

Summary

Mr. Jean-Pierre Taite draws the attention of the Minister of Action and Public Accounts to the consequences of the modification, applied since 2024, of the doctrine of the General Directorate of Public Finances concerning the liability to the business property tax (CFE) of landlord owners of para-hotel residences. Before this date, according to article 1459 of the general tax code, an exemption existed for the rental of premises in the lessor's home, as in the case of furnished tourist accommodation or gîtes. Since then, a new administrative interpretation has led to double taxation, with the lessor and operator being liable for the CFE for the same premises. However, the owner-lessor does not carry out the activity himself since he rents the property to an operator already liable for the CFE. This situation therefore creates an unjustified tax burden for lessors and incomprehensible, furnished tourist accommodation, for example, not being liable for the CFE, even though they carry out the activity themselves. Also, he would like to know if the Government plans to reverse this change in doctrine by clarifying the interpretation and if it can, failing that, explain the reasons for this interpretation.

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