When you own your main residence and/or secondary residence, you have exclusive use of it. So, if you want to host someone for free, you have every right to do so. There are nevertheless some rules relating to this type of accommodation, particularly in relation to taxes or social assistance.
Who can we host for free?
You are the master of your accommodation, so you can accommodate whoever you want. This can be someone close to you, particularly a parent, but also someone more distant in the family and even a stranger. It is not uncommon for students to be accommodated free of charge in exchange for supervision or moral support from an elderly person, for example. There is no minimum or maximum duration of occupancy of this accommodation and also, there is no need to draw up a lease. However, it is strongly recommended to establish a “loan contract for use” with the person accommodated. This defines in particular the duration of the accommodation and the conditions.
Does an owner have to declare when he is hosting someone for free?
The owner must mention on his tax return that he is hosting a person free of charge. This will allow it to no longer pay tax on empty housing. Also, if the host welcomes one of his parents for free, he can benefit from advantages. “If you provide free accommodation at your home for one of your parents (father or mother or in-laws or grandparents) who does not have sufficient resources, you can deduct, under the alimonyan amount corresponding to accommodation and food“, indicates the national information portal for elderly people and their loved ones.
Finally, if an owner accommodates a person holding a disability card, the latter can count them as their tax liability, even if there is no family relationship. “You can then benefit from an additional share for the calculation of income tax. In this case, you must add their taxable income to your tax return.“, specifies the same portal.
I am hosted free of charge. How to declare it for taxes?
If you are the one hosted free of charge, you must also inform the tax authorities through your tax return. There is a box provided directly for this purpose, which bears the name “free occupant“, just check it.