Auto-entrepreneur - Entering Gite Income on Revenus Form 2042 CK... Help!!

[Hooky Sam]

I have been researching which box to enter gite income in on form 2042 CK, but have not been able to find a definitive answer. As well as spending a lot of time searching on-line, we visited the local tax office and spoke with someone who was obviously having a bad day and also gave us what seems to be conflicting advice... That is that if we are AE registered then gite income should be declared as 'locations meublées' but that if we were part of the 'Régime micro enterprise' then gite derived income should be declared a 'Ventes de marchandises et assimilées'.

Our situation is that we -

1. Earn our income solely from renting out a gite

2. Are registered under the Auto Entrepreneur Scheme

3. Our turnover is (regrettably) much less that €32,ooo for 2009.

4. Our gite is registered with both our local Mairie and Prefecture, so

I believe that it is therefore classified as a 'méubles de tourisme' and

we therefore do not fall under the activity of 'location meublée'

Any help would be gratefully received...

Sam

[parsnips]

[quote user="Hooky Sam"]I have been researching which box to enter gite income in on form 2042 CK, but have not been able to find a definitive answer. As well as spending a lot of time searching on-line, we visited the local tax office and spoke with someone who was obviously having a bad day and also gave us what seems to be conflicting advice... That is that if we are AE registered then gite income should be declared as 'locations meublées' but that if we were part of the 'Régime micro enterprise' then gite derived income should be declared a 'Ventes de marchandises et assimilées'.

Our situation is that we -

1. Earn our income solely from renting out a gite

2. Are registered under the Auto Entrepreneur Scheme

3. Our turnover is (regrettably) much less that €32,ooo for 2009.

4. Our gite is registered with both our local Mairie and Prefecture, so

I believe that it is therefore classified as a 'méubles de tourisme' and

we therefore do not fall under the activity of 'location meublée'

Any help would be gratefully received...

Sam

[/quote]

Hi,

      The woman at the tax office was wrong, but it's not surprising as the rules were changed a couple of times before the start of the tax year and the form is now confusing.

      Gites are entered as "ventes de marchandises et assimilées " regardles of regime. (For your level of  turnover)

      You say you are AE;  If you pay the "versement forfaitaire d'impot sur le revenu" you put your gross in box 5TD on 2042C--- if you did not opt to pay the "versement forfaitaire..." , which would probably have been the best choice in your situation, you enter the gross in box 5NP on 2042C and it will be taxed as a micro BIC ,with any other income you declare , resulting almost certainly in no tax.

     I assume you have been paying the "micro-sociale cotisation " quarterly or monthly--if so, you have nothing more to enter on 2042C ( don't complete sec.F).

[Hooky Sam]

Hi Parsnips,

Many thanks for the info....

Having looked at the form 2042 CK, which is what I have been given to complete, it seems that 5TD and 5NP both relate to 'Prestations de services et locations meublées'  and not 'ventes de marchandises et assimilées' - Is this as a result of a difference between 2042C and 2042CK?

All the best  -  Sam