Question 17183 — tourism and leisure

Summary

Ms. Marietta Karamanli draws the attention of the Secretary of State to the Minister for Europe and Foreign Affairs to the Government's action in favor of tourism and in particular support for the activity of lodges in rural areas. This local tourism sector has more than 40,000 owners and offers more than 70,000 accommodations across France, which corresponds to a turnover of more than one billion euros. Since 2017, the law has provided for the obligation of affiliation to the social security regime for the self-employed (RSI) for individuals who derive income from their property rental activities whose amount exceeds a certain threshold, allowing them to be considered as earned income (23,000 euros); otherwise income from furnished tourist rentals is considered as property income only subject to social security contributions (CSG/CRDS) in rate of 17.2%. It is true that there was a risk of competition between people having activities declared to the tax administration and paying social contributions, either to the RSI or to the agricultural social mutuality (MSA) and the others. She would like to know whether an assessment could be made of the setting of this threshold with regard to the need to support local economic activity, offering the possibility to low-income families to go on vacation whether to the sea, the countryside or the mountains and also contribute to the attractiveness of territories, including to an audience outside France.

Machine translation from French. The official text remains authoritative.

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