Question 6176 — tourism and leisure

Summary

Mr. Jean-Pierre Taite draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for tourism, to the serious consequences of the new measures resulting from the adoption of the Le Meur law, for guest houses under the micro-enterprise regime whose economic model has nothing to do with short-term rentals. This activity is often a professional retraining, carefully studied, a profession of the heart and a real life project. These structures, mainly in rural areas, are essential for the local economy and tourist attractiveness but are now compared to Airbnb-type rental platforms, although their mode of operation is radically different. The tax alignment with classified furnished accommodation does not take into account the specificity of this activity, where the owners live on site as their main residence (without therefore weighing on rental pressure), serve a homemade breakfast every morning, or even advise activities to discover the territories, local products or other tourist sites thus boosting the local economy. The new measures impose heavy tax burdens, with a reduction in the tax allowance from 71% to 50%, increased social security contributions and the introduction of the housing tax, despite payments of property tax and the business property contribution (CFE). The obligation to use a concierge service to benefit from an exemption from housing tax also seems contrary to the very spirit of these accommodations, which favor a human and authentic welcome. Also, he would like to know what actions are planned in order to adapt the tax and regulatory framework to the specificities of guest houses, in order to preserve the very sustainability of this economic model.

Machine translation from French. The official text remains authoritative.

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