5. Subletting one or more rooms when you are renting a non-subsidized housing
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).