To get started in therental investmentit is better not to suffer from administrative phobia. However, 30% of furnished rental companies have still not complied with a basic obligation, according to a note recently published by the company Jedeclaremonmeublé.com (JD2M), specialized in supporting the income declaration. This obligation is registration with the National Institute of Industrial Property (Inpi), to obtain a Siret number (establishment directory identification system), which is required for furnished rentals, “whether the rental is long or short term”specifies JD2M.
“A free and relatively simple and quick procedure, nevertheless forgotten by many furnished rental companies falling under the micro-BIC diet (industrial and commercial profits)insists the company. It must be said that if the lessor is subject to the micro-BIC regime, the absence of a Siret number does not block their income tax return. Conversely, rental companies falling under the real tax regime are required to complete, prior to their tax return, a tax package on which their Siret number “must be included”explains JD2M.
Risk of delay in declaring rental income
However, as part of the declaration of income received in 2025, “many short-term rental companies (until now subject to the micro-BIC regime) will have to switch to the real regime»recalls JD2M. The so-called anti-Airbnb law, promulgated a year ago, has in fact lowered from 77,000 to 15,000 euros the annual rent ceiling from which real taxation is automatic. Forgotten registration “could turn out particularly expensive» for these rental companies who will switch from micro-BIC to the real regime on the occasion of the 2026 declaration, warns JD2M.
Indeed, if they “only become aware of this oversight when sending the tax package next spring, this risks causing (them) many problems, such as declaration delays and sending the package if the time needed to obtain their Siret number causes them to miss the deadline.explains Baptiste Bochart, lawyer at JD2M. And the expert adds that “this risk of a delay in declaration is far from being the only danger” linked to forgetting registration.
A loss for rental companies
This in fact has for “aim of giving existence to the activity furnished rental in the eyes of the tax administration,” recalls the company. It must take place within 15 days of the start of this activity. Beginning which “does not correspond to the date of reception of the first tenant but to the date of first expense incurred»such as the purchase of accommodation or the acquisition of furniture in the case of a bare rental transformed into a furnished rental, specifies JD2M. And it is from this start date of activity that, within the framework of the real regime, you will be able to start accounting for your expenses as charges deductible from your rental income and to depreciate your property, that is to say to deduct from your rents a fraction of its value corresponding to its annual depreciation.
However, as long as you are not registered with the Inpi, you do not exist as a rental company in the eyes of the tax authorities! “Declaring a late start date for activity therefore has every chance of resulting in a loss for rental companies, since they will not be able to deduct the expenses and depreciation corresponding to the missing period”JD2M alert. For society, the risk of a lack of registration thus lies less in a hypothetical sanction than in “a shortfall in terms of tax deduction, which will result in higher taxation”. You know what you have to do! We tell you again, registration is “free and relatively simple and fast”.
