The tax benefit will concern the income received in 2023

At the end of January, the change was made after the adoption of the tax bill of furnished tourist accommodation (AirBnB, etc.) which aims to ” Eliminate rental market imbalances in tight areas ” But for rental income received in 2023, rental companies get an additional year of benefits.

Indeed, Bercy published a note on February 14, authorizing taxpayers to declare their income for the year 2023 following the tax rules for the year 2022. So there is no change for this spring announcement. Some taxpayers are likely to remain in the micro-BIC regime when the application of the Finance Act moves them to the de facto regime. », explains Florian Bellon, Head of Asset Engineering at Oliphan Group Partner, to Capital.

As a reminder, the Finance Act passed last December changed the tax on furnished accommodation. The rental income limit to benefit from the micro-BIC regime has increased from 77,700 to 15,000 euros per year for unclassified furnished tourist accommodation. Parliament also revised the representative reduction of charges downwards, from 50% to 30%.

In late January, a bill “intended to To remove the imbalance in the rental market » Furthermore, it was adopted in the first reading in the National Assembly. The Act specifically provides for reduction of tax deduction rate on rental income to 30% (compared to 71% and 50% earlier). The only exception is for owners whose property is located in “Very sparsely populated rural area”.

What do furnished rental companies have in store next spring?

But for income received in 2023, renters of unclassified tourist accommodation can still benefit from the tax provisions for the year 2022. Thus, even if their income does not exceed 77,700 euros in 2023, owners still benefit from the micro-BIC regime and thus a 50% reduction rate. As for classified furnished accommodation, in cases where the income received in 2023 does not exceed 188,700 euros, taxpayers will be able to declare them under the micro-regime and therefore benefit from a reduction representing the charges of 71%.

” Conversely, it would be exceptionally possible for a lessee to switch to the de facto regime if it was more beneficial to him, when he would normally have had to validate this option when filing his income tax return last spring. », explains Head of Heritage Engineering at Oliphan Group Partner capital city. however, “This change (of the tax system) requires the concerned taxpayers to reconstitute the a posteriori commercial accounts for the year 2023”Alerts the tax authorities.