The distinction between seasonal rentals and furnished tourist accommodation is often unclear to many owners and tenants. Although these terms are used interchangeably, they refer to different legal and practical realities. To fully understand these nuances, it is essential to analyze the definition, regulations, and specific characteristics of each.
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What is a seasonal rental?
Seasonal rentals are short-term rental agreements, generally used for vacations or temporary stays. This type of rental is offered for a maximum period of 90 consecutive days per tenant, whether it is a primary or secondary residence.
It is primarily aimed at tourists or people traveling temporarily for business or personal reasons. Seasonal rentals must comply with strict regulations, particularly regarding property use and taxation.
Key points to remember:
• Limited duration: seasonal rental cannot exceed 90 days for the same person.
• Temporary use: the accommodation can only be rented for non-residential purposes, i.e. the tenant does not establish their main residence there.
• Taxation: income from seasonal rentals is subject to the Industrial and Commercial Profits (BIC) regime.
What is a furnished tourist accommodation?
A furnished tourist rental is accommodation intended for short-term rentals to vacationers, repeatedly throughout the year. It is furnished and offers the necessary amenities to accommodate tourists. A furnished tourist rental can be classified from 1 to 5 stars, depending on the comfort and services offered.
Specific characteristics of furnished tourist accommodation:
• Flexible rental period : furnished tourist accommodation can be rented all year round, without a 90-day limit, provided that it is not a main residence.
• Declaration to the town hall : the owner must declare their furnished tourist accommodation to the town hall.
• Classification : it is possible to have the accommodation classified as furnished tourist accommodation by Atout France, which can offer tax advantages and attract more tenants.
The main differences between seasonal rentals and furnished tourist accommodation
1. Rental period :
• Seasonal rental : limited to 90 consecutive days for the same tenant.
• Furnished tourist accommodation : can be rented all year round, to different people, without time restrictions.
2. Use of the property :
• Seasonal rental : the accommodation is intended for temporary use, generally for holidays.
• Furnished tourist accommodation : similar to seasonal rental, but with the possibility of more regular use throughout the year.
3. Legal obligations :
• Seasonal rental : it must comply with local rules (registration at the town hall in some cities like Paris) and tax regulations.
• Tourist accommodation : must be declared at the town hall and can benefit from classification for tax advantages.
4. Taxation and benefits :
• Seasonal rentals are subject to the BIC (Business and Industrial Profits) tax regime and must comply with local regulations. No specific exemptions are granted.
• Tourist accommodation : can benefit from attractive tax exemptions, especially if the accommodation is classified and rented for less than 120 days per year in certain high-demand areas.
Why choose a seasonal rental?
Seasonal rentals are ideal for owners who want to make the most of their property on a temporary basis, particularly during holidays or periods of high tourist demand. This model allows them to generate additional income without having to manage a long-term lease.
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Why choose a furnished tourist accommodation?
Furnished tourist rentals offer greater flexibility, allowing you to rent the property to multiple tenants throughout the year. Furthermore, the furnished tourist accommodation classification can attract a wider clientele and offer tax benefits. This makes it an attractive option for owners of second homes located in tourist areas.
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Conclusion
Seasonal rentals and furnished tourist accommodations are two types of short-term rentals, but with significant differences in terms of regulations, duration, and taxation. Seasonal rentals are a temporary solution, while furnished tourist accommodations, with their declaration and classification requirements, are part of a more formal process. Before choosing between these two options, it is important to fully understand local legislation and adapt to the needs of the tenants.