Housing tax: this couple rented on Airbnb to avoid it, justice catches up with it

Owner of lodges, a couple believed that he had been wrongly imposed on the housing tax on second homes. He brought the case to justice. Which was right to Bercy.

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The housing tax, whose opinion was expected each year with a hint of anxiety by many taxpayers, has not completely disappeared. Deleted since January 1, 2023 for the main residences, it remains due for secondary residences. Owners of three lodges In Cast, in Finistère, which they praise for short durations via internet platforms like Airbnb or Abritel, Monsieur and Mrs. were surprised to receive a housing tax notice on these goods, for the year 2022. It is indeed the occupant of the accommodation which pays the housing tax, that is to say the tenant, and not the owner.

The fact remains that it is about seasonal rental and not a year -round rental. According to article 1415 of the general tax code, “In principle, liable for the housing tax, the tenant of a premises on January 1 of the tax year. However, by derogation from this principle, when a furnished accommodation is the subject of seasonal or short -term rentals, the owner of the property is liable for the housing tax as soon as January 1 of the taxation year, it can be regarded as hearing the provision of a part of the year “.

The latitude to accept, or not, the rental offers

Mr. and Madame A nevertheless asked Rennes administrative court to unload them from the payment of the housing tax for these lodges. On December 29, 2023, the court rendered a judgment in their favor, on the grounds that the couple rented the lodges of “Repeated, leading to overall occupancy rates of great importance”. Corporation rates that are so important that it was not possible to imagine that on January 1, 2022, Mr. and Mrs. had planned to reserve the enjoyment of the lodges for part of the year, said the administrative court of Rennes. The Ministry of Economy did not hear it by this ear and formed An appeal against his judgment On February 27, 2024, asking the Council of State to cancel it.

Even if they regularly praise their lodgings, sir and Madame have kept “”the latitude to accept or refuse, at their will, during the year, the proposals of short stays that are made to them in response to their ads »objected the Council of State in a decision rendered on December 23, 2024. Concretely, the couple remains entirely free not to rent their lodges during the weekends of the ascent or the Pentecost, for example, in order to stay there himself with his family. For the Council of State, them therefore had, on January 1, 2022, the possibility of having their lodges as they understood throughout the year. Judging as well as the Administrative Court of Rennes a “clerk A law error»»the Council of State canceled its judgment of December 29, 2023, as Bercy wished. The couple therefore had to pay the housing tax on the lodges in the respect of 2022.