Question 13145 — local taxes

Summary

Mrs. Manon Bouquin draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the housing tax on secondary residences (THRS) applicable to gîtes and tourist rental accommodation located within the same property as the main residence of their operator. In application of article 1407 of the general tax code, the housing tax remains due for the premises furnished apartments not assigned to the main residence when their owner retains their disposal on January 1 of the tax year. The tax administration thus considers that gîtes or tourist rental accommodation closed to rental and used occasionally to accommodate relatives must be considered as taxable second residences, including when they are located in the same land unit as the property. main residence. This situation raises difficulties for many operators because these accommodations are mainly used for tourist rentals and their taxation as second homes can weaken the profitability of the activity and, consequently, reduce the seasonal rental supply. This problem is accentuated by the classification into France Ruralités Revitalization zones (FRR and FRR+), which allows communities to put in place certain tax relief measures, while unclassified municipalities do not benefit from them. Thus, two neighboring municipalities can apply different tax regimes for identical tourist activities, which creates unequal treatment and a distorting effect on the local market. Also, she asks him if, given the main use of the accommodation and the interest in the tourist offer local, it plans to reconsider the tax treatment of these gîtes and tourist rental accommodation adjoining the main residence, in order to reduce inequalities between municipalities classified and not classified as FRR zones and to encourage the maintenance of a tourist rental offer beneficial to the local economic fabric.

Machine translation from French. The official text remains authoritative.

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