Category: Laws

LMNP or para-hotel? The 4 services that make all the difference to your tax situation

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 :

  1. Breakfast provided,
  2. Regular cleaning of accommodation during your stay,
  3. Linen is provided and changed during your stay,
  4. 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].

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Anti-Airbnb law: what do property owners in Royan, Meschers and the Côte de Beauté need to know?

Seasonal rentals are attracting more and more owners to Meschers-sur-Gironde, Talmont, Saint-Georges-de-Didonne, Royan, Vaux-sur-Mer and Saint-Palais-sur-MerBut faced with the rise of platforms such as Airbnb, new rules have been put in place: this is often referred to as the “anti-Airbnb law”.
At CLM - Conciergerie Locative de Meschers, We help our owners to stay comply with local regulations while continuing to rent with peace of mind.

⚖️ What does the “anti-Airbnb law” cover?

This is not a single law, but a package of measures:

  • Limited to 120 days/year for the principal residence (Service-public.fr).

  • Declaration at the town hall mandatory for all furnished tourist accommodation (Service-public.fr).

  • In some municipalities, a registration number is required and must be included in your adverts.

  • La tourist tax must be collected and returned (Service-public.fr - Tourist tax).

👉 Each commune on the Côte de Beauté applies these rules in its own way.

📍 Summary by municipality

🏠 Meschers-sur-Gironde

  • Mandatory declaration at the town hall (Cerfa or teleservice).

  • Tourist tax in force (account to be created on the intermunicipal platform).

  • No compulsory registration number yet for 2025 (except for future national roll-out planned between now and 2026).
    Source : Town of Meschers

🏠 Talmont-sur-Gironde

  • Listed as one of the “Most Beautiful Villages in France” → highly regulated tourism.

  • All furnished tourist accommodation must be declared to the Town Hall.

  • Tourist tax to be paid via Royan Atlantique.

  • No specific local registration number (yet).

🏠 Saint-Georges-de-Didonne

  • A very active tourist town.

  • Declaration of furnished accommodation is compulsory.

  • Tourist tax collected and paid to the Royan Atlantique agglomeration.

  • Registration number not yet compulsory, but possible by 2026 (national roll-out).

🏠 Royan

  • Reinforced rules voted in 2025 :

    • Declaloc platform mandatory from 1ᵉʳ July 2025 to declare your furnished accommodation.

    • Mandatory registration number on all advertisements from 1ᵉʳ October 2025.

    • Change of use authorisation for second homes, valid for 3 years.

    • Penalties for non-compliance.

  • Tourist tax payable and managed by Royan Atlantique.
    Source : Ville de Royan - Regulation of furnished tourist accommodation

🏠 Vaux-sur-Mer

  • All seasonal lets must be declared to the Mairie.

  • Tourist tax to be paid via Royan Atlantique.

  • No compulsory registration number yet (except for future national roll-out).

🏠 Saint-Palais-sur-Mer

  • Furnished accommodation must be declared.

  • Inter-communal tourist tax.

  • No special arrangements have been reported (apart from the forthcoming national framework).

🧾 Rules common to the whole Côte de Beauté area

  • Main residence → limited to 120 days/year of seasonal rental.

  • Secondary residence → compulsory declaration + tourist tax.

  • In Royan → stricter rules (registration number and authorisation for use).

  • From 2026 → national roll-out of a compulsory registration number in every town in France.

🔑 What you need to know

  • The rules vary from one commune to another.

  • The tourist tax is intercommunal (Royan Atlantique).

  • Royan has already adopted stricter rules (Declaloc, compulsory number, 3-year use).

  • The other communes follow the classic obligations: declaration + tax.

At CLM - Conciergerie Locative Meschers, we :
👉 We support every homeowner in their dealings with the town hall,
We manage the collection and payment of tourist tax,
👉 make sure your ads and rentals are 100 % compliant.

🚀 Conclusion

Seasonal rental remains possible and profitable, but it must comply with precise local rules.
With CLM - Conciergerie Locative de Meschers, Our concierge service is fully conversant with the regulations in each commune on the Côte de Beauté, so you can rent your property as quickly as possible. peacefully and legally.

➡️ Are you a homeowner in Royan, Meschers or the surrounding area? 

 

CONTACT US!
Municipality Main obligations Official sources
Meschers-sur-Gironde - Mandatory declaration to the town hall
- Tourist tax in force
- No compulsory registration number yet (except for national roll-out planned for 2026) 		Town of Meschers
Talmont-sur-Gironde - Mandatory declaration at the town hall
- Tourist tax via Royan Atlantique
- No specific registration number to date 		Royan Atlantique
Saint-Georges-de-Didonne - Obligatory declaration of furnished accommodation
- Inter-municipal tourist tax
- Registration number not yet compulsory (planned nationally by 2026) 		Royan Atlantique
Royan - Declaration on the Declaloc platform compulsory from 1 July 2025
- Mandatory registration number on advertisements from 1 October 2025
- Authorisation for change of use (second homes), valid for 3 years
- Inter-municipal tourist tax 		Town of Royan
Royan Atlantique
Vaux-sur-Mer - Mandatory declaration to the town hall
- Inter-municipal tourist tax
- No compulsory registration number yet 		Royan Atlantique
Saint-Palais-sur-Mer - Obligatory declaration of furnished accommodation
- Inter-municipal tourist tax
- No special arrangements beyond the national framework 		Royan Atlantique
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Seasonal rental taxation 2026: LMNP, micro-BIC, allowances and charges explained simply (including useful links)

La fiscalité du LMNP a profondément changé avec la réforme entrée en vigueur pour les revenus 2025, déclarés en 2026.
Beaucoup d’informations circulant sur le web sont déjà obsolètes (plafonds 77 700 €, abattement 50 %, abattement 71 %, etc.).

Visit les règles fiscales exactes applicables en 2026, pour les locations saisonnières à Meschers-sur-Gironde, Royan et la Côte de Beauté.

⚖️ 1. LMNP : rappel du statut (inchangé)

Vous êtes LMNP si au moins une des conditions suivantes est remplie :

  • Vos recettes meublées < 23 000 € / an, OU
  • Vos recettes meublées sont < à vos autres revenus d’activité du foyer fiscal.

👉 Ce statut ne change pas en 2026.

🔹 Ce seuil de 23 000 € n’a rien à voir avec le micro-BIC.
Il sert uniquement à distinguer LMNP vs LMP.

📊 2. Régimes fiscaux LMNP 2026 : micro-BIC vs réel

⚠️ C’est ici que tout a changé en 2025/2026.
Il faut distinguer trois cas, car les abattements ne sont plus les mêmes.

🟦 CAS 1 — Location meublée “classique” (pas une location saisonnière)

Ex : résidence principale d’un locataire, étudiants, bail mobilité, etc.

  • Plafond micro-BIC : 77 700 €/an
  • Abattement forfaitaire : 50 %

👉 Ce régime n’a pas changé.

🟧 CAS 2 — Meublé de tourisme not classified

(Airbnb / Booking / courte durée – cas le plus courant)

➡️ C’est là que la réforme est majeure.

À partir des revenus 2025, donc pour la déclaration 2026 :

  • Plafond micro-BIC : 15 000 €
  • Abattement : 30 % (au lieu de 50 % avant réforme)

Donc :

Recettes annuellesRégime possible
≤ 15 000 €micro-BIC 30 % ou réel
> 15 000 €RÉEL obligatoire

👉 La plupart des propriétaires louant un bien saisonnier vont donc bascule automatiquement au réel si leurs recettes dépassent 15 000 € (ce qui est très fréquent sur la Côte de Beauté).

🟩 CAS 3 — Meublé de tourisme listed (1 to 5 stars)

La réforme a supprimé l’ancien abattement 71 %.

À partir de 2025/2026 :

  • Plafond micro-BIC : 77 700 €
  • Abattement : 50 % (au lieu de 71 %)
SituationRégime micro-BIC
Bien classé50 % d’abattement jusqu’à 77 700 €
Bien non classé30 % d’abattement jusqu’à 15 000 €

👉 Le classement meublé de tourisme redevient intéressant, car il permet :

  • un abattement de 50 % (vs 30 % sinon)
  • un plafond beaucoup plus élevé (77 700 €)

🧾 3. Régime réel 2026 : toujours le plus avantageux en location saisonnière

Le actual regime devient incontournable pour la plupart des loueurs saisonniers (recettes > 15 000 €).

Vous pouvez déduire :

  • Frais de conciergerie (CLM)
  • Cleaning
  • Charges de copropriété
  • Taxe foncière
  • Assurance PNO
  • Intérêts d’emprunt
  • Travaux
  • Frais de comptable
  • Amortissement du logement et du mobilier

➡️ Grâce aux amortissements, de nombreux propriétaires LMNP ont en pratique 0 € d’impôt sur plusieurs années.

💶 4. TVA et location saisonnière (aucun changement)

En LMNP classique (même saisonnier), vous ne facturez not de TVA.

TVA uniquement si vous fournissez ≥ 3 de ces 4 services :

  1. Petit-déjeuner
  2. Nettoyage quotidien
  3. Fourniture du linge régulière
  4. Réception physique ou présence permanente

👉 Dans 99 % des cas, vous restez non assujetti.

La conciergerie, elle, facture sa TVA, mais pas sur vos loyers.

📌 5. Exemple concret (compatible 2026)

Un propriétaire de Royan encaisse 20 000 €/an en saisonnier not classified.

Micro-BIC impossible

→ seuil 15 000 € dépassé.

Au réel

Charges : 7 000 €
Amortissements : 6 000 €
Résultat fiscal : 20 000 – 13 000 = 7 000 €

👉 Dans de nombreux cas, l’amortissement suffit à gommer totalement le bénéfice, surtout les premières années.

🧠 6. Résumé ultra-clair pour 2026

Type de locationPlafond micro-BICAllowanceCommentaire
Meublé classique (non saisonnier)77 700 €50 %inchangé
Meublé de tourisme NON classé15 000 €30 %énorme restriction
Meublé de tourisme CLASSÉ77 700 €50 %remplacement de l’ancien 71 %

🚀 Conclusion

La réforme fiscale 2025/2026 modifie profondément la rentabilité des locations saisonnières.
Pour la grande majorité des propriétaires :

➡️ Micro-BIC devient inutilisable (seuil trop bas : 15 000 €).
➡️ Le régime réel devient obligatoire — et souvent plus avantageux.
➡️ Le classement meublé de tourisme redevient stratégique (50 % d’abattement et plafond 77 700 €).

At CLM - Conciergerie Locative Meschers, nous accompagnons les propriétaires pour :

  • optimiser leur fiscalité LMNP,
  • choisir le bon régime,
  • préparer les documents pour l’expert-comptable,
  • obtenir le classement meublé de tourisme si nécessaire.
CONTACT US!
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