Formulaire

Request the exemption from the housing tax for bed and breakfast and furnished tourist accommodation located in the rural revitalization area of France (ZFRR or ZFRR+) (Form 13567*02)

Cerfa 13567*02 (1205-GD-SD)

Exemption from the housing tax on furnished tourist accommodation and bed and breakfast accommodation located in ZFRRZFRR : Zones France ruralités revitalization or in ZFRR+ is not systematic. It shall be decided on the basis of a decision taken by the municipality or theEPCIEPCI : Public institution for inter-municipal cooperation.

The person liable to pay the residential tax on secondary residences shall send this form to the tax department of the place where the property is situated, before 1er March of each year in order to benefit from the exemption in the following year.

The form is only available in French.

This statement shall be annual and must be deposited every year.

The form must be accompanied by all documents justifying the allocation of the premises.

The documents (exhibits) to be provided are:

  • For a furnished tourist, any document justifying the rental or subrental, or if the accommodation is classified, the decision of classification
  • For a bed and breakfast, any document justifying the rental or sub-rental of all or part of the personal dwelling of the landlord as a bed and breakfast.

He is important to consult the declaration form.

Please note

A furnished apartment or a bed and breakfast are always considered as second homes, even if the rental is seasonal.

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    Émetteur du formulaire administratif : Ministry of Finance

    Verified 19 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)