Are you planning to open a furnished tourist accommodation and would like to know the steps to take? Are you looking for information concerning your obligations, classification, rental rules?
The Balcons du Dauphiné Tourist Office informs you and provides you with useful links and documents to download (Cerfa form).
The concept and obligations of furnished tourist accommodation
It must include the following equipment:
- Furniture,
- Bedding,
- Gas stove or hotplates,
- Fridge,
- Kitchen utensils.
The furnished tourist accommodation has a single use as accommodation dedicated to rental. The owner is therefore not present during the stay.
For the customer, this is a second home but in no case is it their home.
The client resides there for a short period (rental by the day, week or month).
The owner of the furnished tourist accommodation cannot rent the accommodation to the same client for more than 90 consecutive days.
Please note: it is possible to use the mobility lease if the tenant meets the criteria required for this type of lease (apprentice, intern, worker in training, etc.). Its minimum duration is one month and a maximum of ten months, non-renewable.
Steps to open a furnished tourist accommodation
The declaration in town hall
Before any opening, it is imperative to declare your furnished accommodation tourism from the town hall where the accommodation is located.
Make your declaration with Déclaloc
If your municipality has subscribed to the DéclaLoc Cerfa service, you can complete the procedures online at www.declaloc.frThe Cerfa will be automatically sent to the municipality.
DéclaLoc Cerfa allows hosts to:
- to complete their formalities 24/7 and receive their receipt without having to go to the town hall or wait,
- to have a dashboard to view their declaration(s), file new ones or even declare a cessation of activity,
- to contact the territory by form.
Make your declaration using the Cerfa form
If the municipality has not subscribed to the Déclaloc service, you should download the Cerfa form No. 14004*04 and have it stamped at the town hall.
Registration in the Insee Sirene directory
Whether the rental is a primary or secondary residence, you must request your registration in the Insee Sirène directory via the website from the business formalities counter.
Once this process has been completed, INSEE will assign you a SIRET number which will allow you to be identified when you file your supplementary income declaration.
Income from rental, as a non-professional lessor, is subject to income tax. Beyond €23 of income from this rental activity, the host is subject to the payment of social security contributions.
For hosts using booking platforms such as Air B&B, Booking, Abritel, etc.: These platforms must provide you in January with a document indicating the gross amount of your transactions during the past year. Not all platforms collect the tourist tax. It is the owner's responsibility to check it, collect it, declare it and pay it to the community if necessary.
The classification of furnished tourist accommodation
Classification is not mandatory for renting.
The classification of furnished tourist accommodation, like the classification of other tourist accommodation, aims to indicate to the customer a level of comfort and service.
The ranking includes 5 categories ranging from 1 to 5 stars, it is voluntary and is valid for 5 years. It is carried out by an accredited body.
Why have your furnished accommodation classified?
The classification of furnished tourist accommodation allows you to:
- Promote the services offered and guarantee a level of comfort to the customer. It therefore constitutes a marketing and visibility tool for the rental company,
- Bbenefit from a reduction on rental income under the micro-enterprise scheme, subject to compliance with the conditions of Article 50-0 of the General Tax Code,
- Apply ua simplified fixed tourist tax determined by the star rating level,
- Claim certain labels or services,
- Accept payments by Holiday Vouchers with free affiliation to the National Agency for Holiday Vouchers (ANCV) and a reduced commission rate.
Your contact at the Balcons du Dauphiné Tourist Office
Severine Poet
Accommodation and tourist tax representative
+04 74 80 19 59 XNUMX
Other rules to know for renting out furnished tourist accommodation
Rent lease
A vacation rental reservation must be established by a written rental agreement.
The rental contract must be signed in 2 copies. One copy must be kept by the customer, and another by the lessor.
This document must mention:
- Name of the lessor (that of its representative and the address of its head office if the accommodation is not managed directly by the owner of the accommodation),
- Customer name,
- Address of the accommodation,
- Classification category (if the furnished accommodation is classified),
- Duration of the rental,
- Date of entry and departure of the client,
- It is recommended to provide a description of the premises (location, number of rooms, living area, maximum number of occupants authorized, etc.), the furniture, equipment and services made available,
- For furnished tourist accommodation with a swimming pool, it is advisable to specify safety rules in order to prove that these are being respected,
- Rental price and payment conditions including possibly deposit or down payment
- Amount of charges,
- Amount of the security deposit, its method and deadline for restitution,
- The estimated amount of the tourist tax
The contract may mention the consequences of the cancellation of a reservation, by the rental company or by the customer.
If nothing is indicated in the contract, the consequences are those provided for by the regulations.
To go further, consult the Frequently Asked Questions on furnished tourist accommodation.
SACEM
The provision of a television or radio to customers in tourist accommodation (gite, furnished tourist accommodation, guest rooms, unusual accommodation, etc.) involves fees to be paid to SACEM.
A spontaneous declaration allows you to benefit from a 20% reduction on the applied package.
Useful documents to download to open a furnished tourist accommodation
Sources of the tourism code (Article L324-1) – www.service-public.fr
