2025, a year of change for Airbnb rentals, particularly in Nice.

At the end of the year, the law allowing the introduction of new regulations aimed at providing a stricter framework for AirBnb-type furnished holiday accommodation was published (Law 2024-1039 of 19-11-2024: JO 20 text no. 1).

Non-tax component,

With a view to striking a balance between seasonal tourist activities and the life of the region during the rest of the year, new regulations have been introduced to supplement the rules applicable to furnished tourist accommodation.

As a reminder, among the various measures, mayors have been given greater powers to regulate tourist lettings, in particular :

• The procedure for making a declaration and registering it with the town hall has been extended to all rentals of furnished tourist accommodation, regardless of the municipality involved, and whether or not the accommodation is a principal residence. Failure to comply with this requirement means that mayors can now impose two new administrative fines of €10,000 for failure to register and €20,000 for making a false declaration or using a false document;
• Rental licences will only be issued for a maximum period of 5 years;
• In addition, local authorities can now set quotas for authorisations for furnished tourist accommodation and define sectors in their local urban planning schemes (PLU) reserved for the construction of principal residences;
• Finally, from 2025, all local authorities will be able to limit the maximum length of time that principal residences can be let to tourists to 90 days a year (instead of 120 days today).

The text also makes furnished tourist accommodation subject to an energy performance assessment (DPE). As a result, all newly-rented furnished tourist accommodation in high pressure areas that is subject to authorisation for change of use must have an EPD graded at least F from 2025 and E from 2028.

Finally, condominiums must take clear measures to authorise or prohibit this type of rental.

The Syndic must be informed that a flat is registered as a meublé de tourisme.

Specifically in Nice,

On the date hereof, i.e. 17.01.2025, the City of Nice has laid down new rules applicable from 1/12/2024 (Deliberation no. 4.1 of the Metropolitan Bureau of 14 November 2024).

At this stage, this decision predates the new law of 19/11/2024, so further changes are to be expected in order to apply this law.

The main new feature of the resolution of 14 November 2024 is the introduction of an online platform for filing changes of use.

In addition, authorisation, which used to be renewed automatically every year, must now be requested by means of an express application (2 months before the anniversary date of the authorisation).

Temporary authorisations already issued (deliberations of 2014 and 2015) may, at their express request, be extended for a period of 3 years, without however exceeding the maximum period of 9 years counted from the date of issue of the initial authorisation order. This is not therefore a tacit renewal.

What can we expect in the future?

• reduction of the authorisation period from 6 to 5 years;
• the possibility that the town may decide to limit the number of furnished lets granted in the Commune and that change-of-use authorisations may become rarer;
• checking of ECDs when applying for a change of use ;
• control of the decision taken by the co-ownership when applying for a change of use.

Taxation,

You will find attached a table summarising the changes in thresholds since 2023 and the corresponding allowances depending on the type of furnished rental. As a reminder, below these thresholds, you are not required to produce accounts and a balance sheet, but only to report the gross rental income received during the year on your personal tax return (IRPP).

If the thresholds are exceeded, you should contact the firm as soon as possible.

The thresholds are as follows (subject to change in the Finance Act for 2025):

• rental of classified furnished tourist accommodation, threshold to be met in order to benefit from the flat-rate allowance of 50%: 77,700 EUROS ;
• rental of furnished tourist accommodation, not classified threshold to be complied with in order to benefit from the flat-rate allowance of 30%: 15,000 EUROS ;
• letting of bed and breakfast accommodation, threshold to qualify for the flat-rate allowance of 50%: EUR 77,700 ;
• other furnished lettings, threshold to be complied with in order to benefit from the flat-rate allowance of 50%: EUR 77,700.