Question 4881 — local taxes

Summary

Mr. Frédéric Falcon draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty to the reduction in housing tax for owners benefiting from the status of professional furnished rental company. Owners with professional furnished rental status pay the business property tax (CFE), calculated based on the rental value of the premises used for the exercise of their professional activity. Consequently, they are exempt from housing tax. However, in its interpretation, it seems that the tax administration also imposes on certain owners enjoying LMP status the housing tax on the accommodation concerned, in particular those rented on a seasonal basis, under the pretext that the latter could be occupied occasionally by their owners under a second home. He asks him to clarify his administration's position on this subject.

Machine translation from French. The official text remains authoritative.

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