Airbnb: reformed taxation, mandatory DPE, reduced maximum rental period… what will the law passed today by parliament change?

Airbnb: reformed taxation, mandatory DPE, reduced maximum rental period… what will the law passed today by parliament change?
Airbnb: reformed taxation, mandatory DPE, reduced maximum rental period… what will the law passed today by parliament change?

the essential
Parliament definitively adopted, this Thursday, November 7, 2024, a law intended to regulate tourist constructions. Here is everything you need to know about this new text.

The project had been in the pipeline for almost two years but had become obsolete since the dissolution of the Assembly last June: Parliament finally gave this Thursday, November 7, 2024, its definitive green light to a law aimed at better regulating the securities market. Airbnb-type tourist accommodation.

Concretely, the objective of the text is to reduce the tax advantages granted to certain owners of tourist accommodation and to simplify the work of local authorities in their regulatory effort.

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For these furnished apartments, the tax reduction will drop from 50% to 30%, thus aligning with bare rental, with a revenue ceiling of 15,000 euros. As for classified furnished accommodation and guest rooms, they will benefit from a reduction reduced from 71% to 50%, and a ceiling lowered to 77,700 euros.

Relief for mayors

Among the other provisions of the text, article 1 now requires owners to carry out an energy performance diagnosis (DPE). Until now, this obligation did not apply, although it is essential for an owner renting a property for the year.

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Communities will also be able to limit the maximum duration of rental of a main residence for tourist stays to 90 days per year, instead of 120. Finally, owners of furnished tourist accommodation will have to declare them to local authorities. According to the supporters of the bill, notably the mayors, the current lack of transparency prevents us from having a precise vision of the furnished tourist accommodation stock.

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