Question 16002 — local taxes

Summary

Mr. Laurent Croizier draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the liability to housing tax on the second homes of owners for the parts of their main residence reconfigured into gîtes and declared as such. The tax administration considers that the parts of a main residence rented as a seasonal lodging lose the status of main residence to become a secondary residence on the grounds that the owner would retain the enjoyment or disposal of it on January 1, even though when the owner uses these parts for his personal needs (housing of his family or friends), he is only occupying his main residence. These accommodations, often located in rural areas, contribute to the attractiveness and economic and tourist development of these territories. In many towns, these lodges constitute one of the few tourist accommodations available and contribute to the maintenance of local shops and services. If the finance law for 2026 provides for an exemption for owners of labeled rural lodgings from 2027, this provision will not, a priori, benefit owners of parts of residences main ones reconfigured into gîtes, which will remain subject to housing tax on second homes. He asks him how the Government justifies this tax inequity towards owners of gîtes and furnished tourist accommodation resulting from the partial reconfiguration of a main residence and how it intends to correct it.

Machine translation from French. The official text remains authoritative.

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