Question 18375 — housing: aid and loans

Summary

Ms. Christine Hennion draws the attention of the Minister of Action and Public Accounts to the administrative and tax regime applicable to mobility leases. Created by article 107 of law no. 2018-1021 of November 23, 2018 on the development of housing, development and digital technology, the mobility lease is a rental contract for furnished accommodation for a period of one to ten months, non-renewable and non-renewable. Flexible, it is aimed at French people in a situation of mobility for whom housing represented an obstacle to employment, studies or training. The mobility lease thus responds to demand and rental needs while providing certain guarantees to owners. On an administrative level, furnished rental requires the lessor to register with a business formalities center in order to make known the existence of his activity and to see himself assign a SIRET number. From a tax perspective, 5° bis of Article 35 of the General Tax Code provides that any income earned by a person who rents furnished residential premises directly or indirectly presents the character of industrial and commercial profits for the purposes of income tax. Depending on whether he is qualified as a professional or non-professional lessor, the lessor can opt for three regimes distinct tax regimes which are the microenterprise regime, the real tax regime or the normal real regime. Depending on their situation, the lessor may also be subject to the business property tax. Such administrative and fiscal complexity, in the absence of a dedicated regime, does not appear to be in line with the objective of flexibility sought when creating the mobility lease. She asks him, in these conditions, what measures the Government intends to implement to promote the democratization of mobility leases.

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