Article | Useful information to list your property for rent

Native Spaces is committed to providing you with essential information regarding the tax and legal frameworks related to renting out your property for hosting events. The goal is to give you clarity about your rights when making your property available for rental.

This post is not exhaustive and does not replace legal advice. Regulations may vary depending on the location and are subject to change over time.

That is why we recommend reaching out to your local authorities to ensure you are aware of the latest applicable rules.

1. TAXATION

Do you need to charge VAT to your tenants?

Generally, landlords renting furnished properties are not required to charge VAT. However, VAT must be applied if at least three of the following four conditions are met:

Provision of breakfast to the tenant
Provision of cleaning services (note: only cleaning before and after the stay does not qualify)
Provision of household linen
Provision of a reception service, even if not personalized and/or electronic

In this case, the rental will be considered a “para-hotel” service, and VAT at the reduced rate (currently 10%) will apply to rent. Any additional services billed on top of the rent will also be subject to VAT at the corresponding rate.

More info

When should you charge the tourist tax?

The tourist tax applies whenever accommodation includes at least one overnight stay:

For rentals shorter than one day without accommodation, you are not required to charge a tourist tax.
For rentals longer than one day including accommodation, hosts must contact the relevant local authorities (municipalities or EPCIs) to check applicable conditions.

More info

Do you need to declare your income if you rent part of your main residence?

If a property is rented solely for hosting events, it cannot be considered as residential housing. In this case, you must declare these earnings under the Industrial and Commercial Profits (BIC) category only if your annual rental income exceeds €760 including tax.

Native Spaces reminds you that income generated from renting out your entire main residence must always be declared, regardless of the amount.

To assist you, we provide you with an annual income summary in January of each year for rentals processed via our platform, making your tax declaration easier.

What is the automatic transmission of hosts’ income to tax authorities?

According to a new French law, digital platforms such as Native Spaces are required to transmit data to the French tax authorities every year, including gross income and the number of transactions.

This law came into force in January 2020 for 2019 income, meaning all transactions from 2019 onwards must be reported.

2. REGULATIONS AND AUTHORIZATIONS

Registering your property for event rentals

Please note that when events are hosted via our platform, your property may need to be registered as an ERP (Establishment Open to the Public) in order to be authorized for such use.

In addition, for public events, several factors must be taken into account, including:

Alcohol sales
Copyright and music rights (SACEM)
Preventive measures
Venue safety and layout
Insurance

More info

Does a private venue become a public venue during an event?

Yes. If a property is rented exclusively for short-term rentals without being inhabited, it may be classified as an ERP (tourist residence with a change of use – type O).

This classification also applies if the property can accommodate more than 15 people, with ERP categories defined as follows:

More than 1,500 people → Category 1
701 to 1,500 people → Category 2
301 to 700 people → Category 3
100 to 300 people → Category 4
Fewer than 100 people → Category 5

If a property is mainly used for hosting events, the municipality may decide to classify it as a public reception venue subject to ERP regulations, as long as more than 15 people are present.

However, you are not subject to ERP regulations if your property meets the following conditions:

It is used primarily as housing.
It is an uncovered area or exclusively residential property.
It is your private primary residence.

3. TYPES OF PROPERTIES AND RESIDENCES

What is a “furnished tourist rental”?

A furnished tourist rental is a furnished housing unit rented for short stays to travelers, exclusively for non-permanent tenants.

This category includes:

Houses (including holiday homes)
Villas
Apartments
Studios

What is the difference between a primary and secondary residence?

Primary residence: where you live at least 8 months a year. You may rent it fully for up to 120 days per year, or rent out a room without time limits.

Secondary residence: a property occupied less than 4 months per year (holiday homes, pied-à-terre). You may rent it year-round, but you must declare the activity to the municipality.

Non-residential housing: includes hotels, guesthouses, or tourist residences. Guesthouses require the provision of at least breakfast and linens.

When must you register your property?

You must declare your property to the municipality if:

You rent your main residence for more than 4 months per year.
You rent your secondary residence.

If you only rent a room in your primary residence, no registration is required.

Renting your property

FAQ (selection in English)

What are the risks if I don’t declare my rental income? You may face tax penalties and fines, including VAT adjustments, late payment interest, and penalties for non-declaration.
How can I get authorization to rent my property for events? You must register it as an ERP with your local municipality or prefecture. Additional permits may be required for alcohol sales or music broadcasting.
What insurance should I have to host events? Civil liability insurance is recommended, and you should verify that your home insurance covers event-related use.
Can I host events in my main residence without time limits? You can rent out a room in your main residence year-round, but the full residence is limited to 120 days per year.
What are the penalties for non-compliance with ERP rules? They can include fines, administrative closure, or even criminal sanctions if safety is endangered.
How to handle music copyrights? You must request authorization from SACEM and pay royalties accordingly.