The French Government has just published the decree which determines the information required for the registration of a furnished premises for short-term rental (Article L.324-1-1 of the Tourism Code).
As a reminder, in the context of the debates on the law “for a digital Republic”, Parliamentarians adopted article 23 quater A (now article 51), which provides for an amendment to article L. 324-1-1 of the code In which the change in the use of premises intended for housing is subject to prior authorization within the meaning of Articles L. 631-7 and L. 631-9 of the Building and Construction Code. A decision of the municipal council may decide to submit to a prior declaration submitted for registration to the municipality any rental for short periods of a furnished premises in favor of a passing clientele who does not elect domicile there. ”
A decree was to determine the information that may be required for registration. This information concerns the landlord (identity and contact details) and the furnished (status and characteristics).
In practice, the declaration, carried out by means of a teleservice, indicates:
- The identity, mailing address and e-mail address of the declarant;
- The address of the furnished premises, specifying, when the latter is part of an immovable comprising several premises, the building, the staircase, the floor and the apartment number.
Where this possibility is available, the declarant may indicate the invariant number identifying the dwelling as shown in the dwelling tax notice in lieu of the information mentioned above;
Its status as a principal residence or not;
- The number of rooms making up the flat, the number of beds and, where applicable, the date of the classification decision and the level of classification or any other quality recognition of the tourist accommodation.
The declaration is the subject of a declaration number issued immediately by the municipality. This number consists of thirteen characters divided into three separate groups thus composed:
- The official geographical code of the locality of five-digit location
- A unique six-digit identifier, determined by the municipality
- A control key with two alphanumeric characters, determined by the commune.
Any change in the information elements of the declaration shall be the subject of a new declaration.
Source : Fiscal Online
Cabinet Roche & Cie, Chartered Accountant in France, Lyon