The Alur law followed by the law for a digital republic, implemented obligations for the intermediaries. The goal is to ensure a better respect of the lessors and the regulation which became complex regarding touristic furnished rental; and to make sure that all the incomes received by the lessors are declared.
Duty to inform is reinforced
The Alur law anticipated that, in case of short-term furnished rental, the intermediaries (real estate agents and platforms) have to inform the lessors of their obligation to declare it or to get the preliminary authorization and, before renting out the property, to ask them for a signed statement certifying that they will respect those requirements.
The law for a digital republic of October 7th 2016 decrees, henceforth, to obtain a signed statement from the lessor certifying, not only the respect of those obligations but also indicating if the dwelling is or isn’t a main residence, as well as, if necessary, the property declaration number which is required to appear on the advertisement. Indeed, in the municipalities where the change of use are submitted to an authorization, a preliminary deliberation of the municipal council can decide to subject every short-term furnished rental to a preliminary declaration on record, even if the property is the lessor’s main residence (more with this post Owners renting out their furnished properties are required to declare it to the town hall).
Blocking obligation after renting out a main residence over 120 days
The law for a digital republic also requires the intermediaries to make sure that the property isn’t rented out for more than 120 days per year if the lessor declared it was their main residence, that is to say that he/she lives there more than 8 months per year.
Thus, the intermediary has to count the number of days of leasing and inform the municipality on a yearly basis if the latter asks for it. Beyond 120 days of renting, the dwelling can’t be advertised until the end of the ongoing year.
A decree has to precise the control terms and conditions and the practicable sanctions with regard to the intermediaries who don’t respect these new obligations.
Communication obligation of the owner’s income to the financial administrator
The online platform operators will have to inform the financial administrator regarding the owner’s income amount starting from January 1st 2019 (article 1649 quarter A from the Taxation General Code). This obligation only concerns the online platform operators and not the real estate agents.
Please also note that this requirement affects all the earnings and not only the ones from a short-term rental. If by chance a lessor rented their dwelling for several months through the intermediary of a platform, the latter would be required to communicate the amount of the earnings to the financial administrator.