Furnished rental companies: be careful not to miss the first declarative deadline for spring!

Free tribune

In addition to the deadline for the declaration of income received in 2024, furnished rental companies must not forget another deadline, recalls Baptiste Bochart, lawyer at JédéclaremonMeuté (JD2M).

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The income declaration period opened on April 10 and will extend until May 22, May 28, or June 5 depending on taxpayers. But, apart from these dates which very often hold all the attention, there is another deadline that the rental companies will absolutely not have to miss this year: that of the May 20. Let’s see why this date is so important for furnished accommodation rental companies.

Let’s start by recalling that furnished rentalthe income received is subject to the industrial and commercial profits regime, which leaves the choice to the taxpayers between the tax regime of the micro-BIC, also called a lump sum reduction, and the real regime, which, as its name suggests, allows the deduction of charges and damping for their real value. However, the date of May 20 is important for these two regimes, but not for the same reasons!

Real rents: be careful not to miss the sending of the tax bundle

Each year, rental companies in the real tax regime must establish a tax bundle, made up of several forms as well as their annexes, aimed at establishing the list of tax deductions which they can benefit from deductible charges and depreciation. However, these fiscal bundles, which can be remotely on the tax administration since January 1, 2025, must be, at the latest … on May 20. And any delay can lead to payment of penalties.

Once the tax bundles have been transmitted, the rental companies will only have to postpone the result which appears there in the corresponding box of the 2042 C pro form, which they will be able to complete at the same time as their personal income declaration, with a deadline that will change according to the department in which they are, either May 22 or 28, or even June 5.

Rentals at the micro-BIC: be careful not to miss the deadline for the option of option

In principle, rental companies that fall under the micro-BIC regime simply have to fill out the 2042 C pro form, and are therefore not affected by sending a tax bundle in advance. However, the deadline for sending this tax bundle on May 20, may well concern a large number of them this year. Indeed, since the entry into force of the law on January 1, 2025, the taxation of the micro-BIC regime of short-term rental has become less advantageous, with reduction rates and ceilings revised downwards. When in the spring of 2025 seasonal rental companies will declare their 2024 income, they will still benefit, in the words of the law, the taxation conditions set by article 50-0 of the General Tax Code (CGI) prior to the revision operated by the 2024 finance law, or a rate of reduction on their revenues of 50% In the case of the rental of a furnished tourist furnished, and 71% in the case of the rental of a furnished tourist furnishedings or a guest room.

But for the income received in 2025, and which will therefore be declared in 2026the revenue to revenue will fall to 30% for unassembled tourist furnishings and 50% for classified tourist furnishings and guest rooms. This means that in equivalent situation, the rental companies who will remain on the micro-BIC regime will pay taxation of at least 40% more important due to the increase in their taxable plate. To avoid this, they can nevertheless choose to change the tax regime, and thus opt for the real regime, by realizing what is called a Option lifting for the real tax regime. To do this, they will suffice to send a message to their business tax service, or sie, through their professional account on the tax site. But if the procedure is simple, it must still be done on time! Indeed, the deadline for the lifting of option is set, each year, at the deadline for declaring income of the real regime of the fiscal year concerned by the change, in other words the deadline for sending the tax package for the 2025 tax declaration of 2024, which is therefore, this year, also that of May 20. Note, however, that, for those who do not wish to lift the option, they will have a last resort, if it is not already done, namely Consider the classification of their propertywhich will allow them to maintain an equivalent reduction rate from one year to the next.