The 2024 budget law introduced for the activities of direct or indirect rental of unclassified furnished tourist premises (rental of individual accommodation such as a villa, apartment or furnished studio) a turnover threshold not to be exceeded in order to be integrated into the micro-BIC scheme.

This threshold shall be set at €15,000.

Thus, at 1^er January 2024, the duty-free turnover (HVAC) thresholds to benefit from the micro-company scheme are as follows:

• 188 700 € CHT for the sale of goods and supply of accommodation (hotel, guest room...);
• 15 000 € CVT for the direct or indirect rental of furniture for tourism;
• 77 700 € CAHT for service activities and liberal professions.

In addition, the rate of rebate which applies to income from the direct or indirect rental of unclassified tourist furniture is now 30%. It used to be 50%.

These provisions are deemed to apply to 2023 revenues.

Possibility of continuing to apply previous income provisions 2023

In order to limit the consequences of the retroactive application of these new provisions to operations already carried out, the Official Bulletin of Public Finance indicates that it is possible to apply to 2023 revenues the earlier provisions the 2024 budget.

Thus, for the rental activities of unclassified tourist furniture, the rentals have the possibility to choose their 2023 income regime: