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Taxation of tenants of furnished accommodation in SARLs and SCIs

Taxation: what you need to know

Depending on your activity, we recommend that you contact a professional tax advisor (chartered accountant, tax consultant, tax agent, etc.) to examine and verify your personal situation and validate the information below.


As the tax rules vary according to the amount of turnover (i.e. the amount of rent received), here is a summary of the tax rules that apply to most property owners.

Classification as a furnished tourist accommodation is inoperative for professional furnished accommodation lessors (registered with the RCS) and companies:


Article 1459 - 3° of the General Tax Code (CGI) states that : 

 "Persons who rent out furnished premises classified under the conditions set out in Article L 324-1 of the Tourism Code are exempt from the business property tax, unless local authorities and their groupings with their own tax system decide otherwise, when these premises are part of their personal dwelling".

(= principal dwelling, to be included in the tax return)


Registration with the Registrar of the Court of Chambéry - 12 Boulevard de la Colonne - 73008 Chambéry Cedex.


Telephone number:

PLEASE NOTE: As a legal entity, you cannot benefit from :

 - Exemption from CFE (Contribution Foncière des Entreprises)

 - The micro-business regime, and therefore the 71% allowance on rental income (your turnover)


"The business property tax (cotisation foncière des entreprises - CFE) is payable each year by natural or legal persons who habitually carry out a self-employed activity located in France for which no exemption is provided (article 1447 of the General Tax Code CGI). The basis of assessment for the CFE is the rental value of the property subject to property tax (articles 1467 to 1472A ter of the CGI).

The rental value is determined in accordance with articles 1496 and 1498 of the CGI.

The rental value is determined in the same way as for property tax, after application of a revaluation coefficient (article 1518bis of the CGI) to which the rates voted by the local authorities are applied.

Article 1459-3° of the CGI stipulates that people who rent out or sublet all or part of their personal residence as furnished accommodation are exempt from CFE unless the local authorities decide otherwise.

In this particular case, the municipality of BOURG ST MAURICE voted on 26 June 1992 to abolish the exemption for "ordinary furnished accommodation" (i.e. accommodation that had not been classified as furnished tourist accommodation).

Article 1647 B sexiès of the CGI stipulates that, at the request of the taxpayer within the legal deadline (31 December of the year following the year in which the assessment is levied), the territorial contribution of each business is capped according to value added.

 - Form 1327-s (micro-business regime)

File to download
 - Form 1327 (actual tax regime)

File to download


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