Many homeowners in Royan, Meschers and on the Côte de Beauté are opting for the LMNP (non-professional furnished rental) for their holiday lets. But be careful: providing certain services can turn your business into a para-hotel, with far more onerous tax and social security obligations.
At CLM - Conciergerie Locative Meschers, We help owners to stay within the LMNP framework with peace of mind.
⚖️ The LMNP regime
The status of Non-professional furnished rental (LMNP) applies when :
- Your annual income from furnished lettings does not exceed €23,000, or represent less than 50 % of your total income.
- You declare your income in BIC (industrial and commercial profits), or under the micro-BIC scheme.
- You do not charge VAT (apart from rare exceptions).
👉 LMNP is the most common and simplest scheme for seasonal lets.
🏨 The para-hotel scheme
According to the’tax authorities (BOFiP), If the owner of a furnished rental property provides at least 3 of the following 4 para-hotel services :
- Breakfast provided,
- Regular cleaning of accommodation during your stay,
- Linen is provided and changed during your stay,
- Personalised welcome or reception, similar to a hotel.
👉 In this case, the activity is subject to VAT and can lead to affiliation to the social security scheme for the self-employed (SSI).
📌 Concrete example
- Classic LMNP (no risk)
- The owner rents out his furnished property, provides linen on arrival and charges for end-of-stay cleaning.
- → It remains LMNP, without VAT, and retains the simplicity of its system.
- Para-hotel (tax change)
- The owner provides daily cleaning, changes bed linen every 3 days and welcomes guests as if they were staying in a hotel.
- → He switches to the para-hotel sector: VAT to be invoiced, social security charges, heavy accounting.
🔑 What you need to know
- LMNP = simple furnished rental, without recurring hotel services.
- Para-hotel = requalification when 3 out of 4 services are provided.
- Providing a household before/after stay or laundry on arrival does not lead to a switch to the para-hotel sector (see impots.gouv.fr).
At our concierge at Meschers-sur-Gironde and Royan, We have chosen a clear model:
👉 The owner remains a LMNP and receives his rental income directly.
👉 Ancillary services (cleaning during your stay, travel assistance) are billed by our concierge, in full compliance.
🚀 Conclusion
The LMNP scheme remains the simplest and most advantageous for most homeowners.
The key to avoiding requalification? Not to provide several para-hotel services.
With CLM - Conciergerie Locative Meschers, owners remain LMNP :
👉 You collect your rent directly.
👉 We manage and invoice ancillary services on our behalf.
➡️ Would you like to maximise your rental income while remaining a LMNP? [Contact CLM today].