It was almost unanimously that the Senate adopted, on Tuesday May 21, the bill strengthening the regulation of the market for furnished tourist accommodation such as Airbnb. A transpartisan text, initially supported by deputies Annaïg Le Meur (Renaissance) and Iñaki Echaniz (Socialist Party, PS), and already adopted by the National Assembly on January 29.
This initiative was eagerly awaited by many local elected officials. The boom in seasonal rentals, rising from 300,000 in 2016 to nearly a million today, is in fact accused of siphoning off the traditional rental stock and contributing to the surge in property prices in the most expensive areas. attractive.
While in the National Assembly, almost all of the Les Républicains (LR) deputies had voted against the bill, invoking in particular the defense of “small landlord landlords”, the senators from the majority right, in a reverse movement, gave full support to the text. Like Basque senator Max Brisson (LR), who, during a press point organized a few days before the examination of the text, denounced “a speculative boom” And “the tax advantage that it is more advantageous to do seasonal rental than year-round rental”. “At home, the soul of Biarritz is transformed: it was a real city, it is becoming a seaside resort. And I can’t bring myself to do it.”he lamented.
The proposed law firstly attacks the tax loophole enjoyed by furnished tourist accommodation. An advantage widely criticized, including now by the Minister Delegate in charge of housing, Guillaume Kasbarian. “The government is in principle unfavorable to tax provisions appearing in ordinary textshe declared in session, but the status quo is not satisfactory, the tax advantage is excessive and there is a broad consensus among parliamentarians. »
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The Senate, however, slightly watered down the text. This will certainly narrow down the so-called “Airbnb” tax loophole, which today allows renters of classified tourist accommodation to benefit from a flat-rate reduction of 71% on the rents received, and 50% for classic furnished accommodation, compared to only 30% for long-term “bare” rentals. But while the National Assembly had voted to align the taxation of short-term and long-term rentals, by setting the same tax reduction rate of 30%, the Senate reestablished an advantage for furnished tourist accommodation. classified, setting their reduction at 50%.
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