Who has to pay the housing tax for a furnished rental?
Rental: Who must pay the housing tax of a furnished rental?
The housing tax in the context of a furnished rental, at the establishment of the situation on January 1st of the tax year, may be due by the tenant or the owner.
If he lives in the property the owner must pay the housing tax
The owner is liable for the housing tax when the property constitutes a personal dwelling, in part or in whole, as the owner of a furnished rented property.
That is to say in the case of a dwelling whose owner reserves the disposition outside the rental periods. On the other hand, the housing tax is not due, from the moment the property does not constitute a personal residence. In this case, the owner may be liable for another tax, the property assessment of companies.
However, it is mandatory to register with the registry of the commercial court, whether the rental is professional or not, by communicating the declaration form of commencement of activity P0i.
By freely disposing of the furnished accommodation the tenant must pay the tax
By the free disposal of the dwelling, any tenant with complete furnishings is liable for the housing tax from 1 January of the tax year. In this case, even if the owner is subject to the property assessment of the companies, the housing tax is due. However, no housing tax is due if the tenant occupies the furnished accommodation only for limited stays or temporarily.
- The housing tax in the context of a furnished rental, at the establishment of the situation on January 1st of the tax year, may be due by the tenant or the owner.
- The owner is liable for the housing tax when the property constitutes a personal dwelling, in part or in whole, as the owner of a furnished rented property.
- By the free disposal of the dwelling, any tenant with complete furnishings is liable for housing tax from 1 January of the tax year.
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Posted on 20/10/2021 by
Andy LECUYER
