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Change to tax allowance on gite income


toni
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 I know I saw some reference to the proposed reduction in the tax allowance for those on the tax regime of micro-BIC foncier, which is being reduced from 71% to 50% but I cann't seem to track it down now, I presume this has been legislated upon at this stage and that the new rate applies to all gite income declared under the micro bic regime...sorry if this has been discussed earlier!
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[quote user="toni"] I know I saw some reference to the proposed reduction in the tax allowance for those on the tax regime of micro-BIC foncier, which is being reduced from 71% to 50% but I cann't seem to track it down now, I presume this has been legislated upon at this stage and that the new rate applies to all gite income declared under the micro bic regime...sorry if this has been discussed earlier!

[/quote]

Hi,

    You are correct, the limit is reduced from 71% to 50%, and the revenue limit is reduced to 32000€ p.a. See  www.linternaute.com/argent   find section on micro-bic.   

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  • 2 weeks later...

You say "Gîte" income, but if you are a "Gîte de France" this is not the case; the new €80,000 limit and 71%, as before apply.

The detail of what receives the more generous allowance is outlined in article 1407 III of the Code General des Impôts as follows: III. -

Dans les zones de revitalisation rurale mentionnées à l'article 1465 A, les communes peuvent, par une délibération de portée générale prise dans les conditions prévues au I de l'article 1639 A bis, exonérer :

1° Les locaux mis en location à titre de gîte rural ;

2° Les locaux mis en location en qualité de meublés de tourisme au sens de l'arrêté du 28 décembre 1976 relatif à la répartition catégorielle des meublés de tourisme et des gîtes de France ;

3° Les chambres d'hôtes au sens de l'article L. 324-3 du code du tourisme.

La délibération prise par la commune produit ses effets pour la détermination de la part de la taxe d'habitation afférente à ces locaux revenant à chaque collectivité territoriale et établissement public de coopération intercommunale doté d'une fiscalité propre. Elle peut concerner une ou plusieurs catégories de locaux. Pour bénéficier de cette exonération, le redevable de la taxe d'habitation adresse au service des impôts du lieu de situation du bien, avant le 1er janvier de chaque année au titre de laquelle l'exonération est applicable, une déclaration accompagnée de tous les éléments justifiant de l'affectation des locaux.

If you are any of these, you are category 2 and you can breath easily.

Kate

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Hi,

    I think the reductions were part of the loi de finances  which still had not been "signed off" by the senate. A friend of mine who runs gites (not gites de france) today showed me a letter dated 18/02/09 from the finance ministry inviting him to switch to the AE regime and quoting the limit of 80000€ for sales etc; including fourniture de logement, and 32000€ for commerce and artisans, so it may be that as a part of Sarko's relance the reductions have been reversed. There is no mention of the tax allowance but it would be logical that this was reversed also.

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[quote user="parsnips"]
Hi,

    I think the reductions were part of the loi de finances  which still had not been "signed off" by the senate. A friend of mine who runs gites (not gites de france) today showed me a letter dated 18/02/09 from the finance ministry inviting him to switch to the AE regime and quoting the limit of 80000€ for sales etc; including fourniture de logement, and 32000€ for commerce and artisans, so it may be that as a part of Sarko's relance the reductions have been reversed. There is no mention of the tax allowance but it would be logical that this was reversed also.
[/quote]

This law was ratified by the senate 30th January Ordannance No 2009-112 30th January and can be found in the Code Generale des Impôts under artcile 50-0. Article 1407 is referred to as the definition of categories in both .1 and .5 of said article. The "invite" was most likely to invite them to alter their status to receive the more generous allowance under catgory 1; however if they remain in category 2, they will be subject to the €32,000 limit and 50% allowance.

 

Kate

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Hi,

   I have checked the letter and there is no mention of categories, the relevant para says:

     "-les plafonds de chiffre d'affires annuel permettant de beneficier du regime fiscal de la micro-entreprise sont portés depuis le 1er janvier 2009 respectivement à 80000€ pour les activités de vente de marchandises, objets et fournitures et denrées à emporter ou à consommer sur place ou de fourniture de logement et à 32000€ pour les activités de services à caractère industriel, commercial, artisanal ou libéral. Ces plafonds seront ensuite réévalués annuellement;"

    The letter is dated 18/02/2009 and is signed by christine LaGarde, Eric Woerth, and HervéNovelli.

    I realise of course that it is always possible in France for right hands and left hands not to communicate, but there seems to be extreme confusion on this issue. Can anybody find a definitive answer?

 

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Hi Parsnips,

 

Not wishing to be cast as the uppity wench on the forum (which I probably am!) I fail to see the confusion. The solution, as in many cases, is to read the law.

The letter is a little confusing, but on analysis is not incorrect, merely not well put. However, the letter is completely irrelevant, since the law was published 11 days after the law was ratified it, so just throw it in the bin and focus on what’s new and what’s ratified as the law.

 

This in mind, my first reply details category 1 as detailed in law 1407 blah blah blah (read above). As mentioned previously, article 50-0 deals with this, but to avoid any confusion, here it is (or at least the first paragraph):

 

Article 50-0

Modifié par Ordonnance n° 2009-112 du 30 janvier 2009 - art. 10

1.       Les entreprises dont le chiffre d'affaires annuel, ajusté s'il y a lieu au prorata du temps d'exploitation au cours de l'année civile, n'excède pas 80 000 euros (1) hors taxes s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place, ou de fournir le logement, à l'exclusion de la location directe ou indirecte de locaux d'habitation meublés ou destinés à être loués meublés, autres que ceux mentionnés aux 1° à 3° du III de l'article 1407, ou 32 000 euros (1) hors taxes s'il s'agit d'autres entreprises, sont soumises au régime défini au présent article pour l'imposition de leurs bénéfices.

 

Note the bold, italic and underlined bit and this connects with my first post. I repeat, this all happened AFTER the letter, thus this is, quite literally, the letter of the law!

 

Kate

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