3. Rent one or more rooms when you own and live in your home

Steps to follow

  • The limitation of the maximum rental to 60 days per year is not applied in this case.
  • Incidental income from the rental of a property must be declared to the tax authorities.
  • People wishing to make available all or part of their accommodation must levy the tourist tax.
  • Beyond the 60-day period, when the home is used regularly and continuously to host guests, the activity is considered to be exercised "in a professional capacity". It requires authorization from the Trade and Anti-Black Work Police (PCTN). Individuals may apply for a decision as to whether the activity they plan to carry on is subject to the law. In any case, beyond 60 days, people have the obligation to submit a request to be in conformity with the law (LRDBHD).
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