Question 14658 — social security

Summary

Mr. Hervé Pellois questions the Minister of Solidarity and Health on the application of article L. 613-1 of the social security code which provides that "are obligatorily affiliated to the health insurance and maternity insurance scheme for self-employed workers in non-agricultural professions: [...] Persons, other than those mentioned in 7° of this article, carrying out an activity of rental of furnished residential premises whose revenues are higher than the threshold mentioned in 2° of 2 of IV of Article 155 of the general tax code, when these premises are rented to customers staying there for the day, week or month and who do not take up residence there, unless these persons opt otherwise when registering to fall under the general regime under the conditions provided for in 35° of Article L. 311-3 of this code, or when these persons meet the conditions mentioned in 1° of 2 of IV of article 155 of the general tax code”. Renters of furnished tourist accommodation are therefore now required, beyond 23,000 euros of turnover, to affiliate with a social insurance fund (RSI or general scheme) and therefore to pay social contributions in respect of rental income generated since January 1, 2017. In written question no. 3619 dated March 20, 2018, the situation of professionals subject to this affiliation obligation had been clarified. In her response, the Minister indicated that the activity of renting furnished accommodation meant the provision of goods by their owner and therefore did not apply to situations of rental through a professional agency benefiting from a management mandate and subject to Law No. 70-9 of January 2, 1970, known as the “Hoguet law”. This exclusion is understood in the strict sense and does not extend to mandates that digital platforms can obtain to recover all contributions from transactions carried out through them. It is specified that income derived from rental through a professional agency benefiting from a management mandate, however, falls under the management of private assets and must therefore title be declared to the tax administration as part of the income tax return in order to be subject to social security contributions on capital income at the rate of 17.2%. He would like to obtain further clarification regarding the typical Gîtes de France and Cléavacances structures which are recognized by the tax administration as benefiting from specific statuses, in this case an associative status. He would therefore like to know to what extent it is possible that the benefit granted to professional agencies benefiting from a management mandate be extended to the management labels of the associative structures mentioned.

Machine translation from French. The official text remains authoritative.

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