Owner of a house on the Arcachon basin, that you rent via airbnbyou have just replaced the towel dryer in the bathroom that a tenant has unfortunately “torn off”. Have you kept the DIY store invoices Where did you buy the device and that of the craftsman who installed it? If this is not the case, it may be a shame for you …
Due to the law called “anti-aiirbnb”promulgated in November 2024, your rental income received in 2025 may no longer be imposed on the micro-BIC (industrial and commercial profits) but real regime. The latter is more advantageous … provided that you have kept the supporting documents on the expenses incurred in 2025 for your property.
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Change of taxation from 15,000 euros in annual rents
“The rules of taxation of furnished rental companies Evolving from the 2025 income, to be declared in 2026: for unopenable tourist furnishings (not presenting particular comfort criteria), the turnover threshold allowing to benefit from the micro-BIC is lowered, from 77,700 euros to 15,000 euros»»under the Anti-Airbnb law, recalls the DGFIP (Directorate General of Public Finance), in an email sent on September 26 to a customer of the company JédéclaremonmeUlé (JD2M).
Concretely, beyond 15,000 euros in annual rents, “Airbnb” rental companies will now be necessarily imposed on the real regime. A much lower threshold, so that “Many of the tourist furnishings will now have to declare their income within the framework of the real regime”warns Baptiste Bochart, lawyer at JD2M.
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Compile the expense supporting documents now
Certainly, in June 2026, the rental companies of tourist furnishings thus passed to the real will have “A good surprise”recognizes Baptiste Bochart, this regime being “Very advantageous”. Unlike the micro-BIC, the actual diet allows deduce from rental income the charges related to the exploitation of the propertysuch as work, rental management fees, property tax, insurance, notary fees, interest in borrowing contracted to buy it, as well as damping of housing, that is to say its loss of annual value. Deductions likely to considerably reduce the amount of tax payable on rental revenue.
But, “To fully benefit from the passage to the real regime, the rental companies must react now Because any expenditure which would not be counted properly, or whose supporting documents could not be provided (at the tax authorities), will not be taken into account “Baptiste Bochart alert. Supporting documents which must be integrated by the rental company in a tax bundle to be sent to the taxman no later than May 2026adds the lawyer. He also urges rental companies at “Get familiar with the concept of damping calculation” Real estate, not the simplest.
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An information campaign from the current DGFIP
According to Baptiste Bochart, it is precisely because “The DGFIP seems to fear that many rental companies have not yet made their arrangements that it has planned to conduct An information campaign On new tax thresholds with all those identified via its platform “Manage my property“” “.
Confirmed at Capital by the DGFIP, “This information campaign must absolutely encourage the rental companies concerned to take the necessary measures, under penalty of finding themselves in great difficulty by next spring. For rental companies accustomed to the declarative simplicity of the micro-BIC, the declarative specificities of the real regime are likely to represent a certain shock»»insists Baptiste Bochart.
