Main residence as furnished tourist accommodation : steps to follow

In Veules-les-Roses, on the Alabaster Coast, renting out a home as a holiday let is not simply a matter of posting an advert. According to Service-Public.fr, specific rules govern the definition of the accommodation, the owner's consent if you are a tenant, the SIRET number, registration with the town hall in certain major municipalities while awaiting the national online registration service, the number of days it may be rented out and the obligations during the rental period.

Key points to remember

• A principal residence may be let as furnished tourist accommodation if several conditions are met: exclusive use of the accommodation by the guest, a short stay and a limit of 90 consecutive days per calendar year for the same guest. The accommodation must also contain at least certain mandatory furniture and equipment.
• You must apply free of charge for registration in the Sirene register via the Business Formalities Portal to obtain a SIRET number.
• In certain major municipalities, a declaration to the town hall is compulsory; failure to do so is punishable by a fine. When the national online registration service is introduced, scheduled for the fourth quarter of 2026, registration will become compulsory in all municipalities and will no longer be carried out through the town hall.
• The total number of days for which the main residence may be rented is capped at 120 days per calendar year; the local authority may lower this cap by reasoned resolution, without reducing it below 90 days. It currently applies in local authorities that issue a registration number and will apply to all local authorities with the national registration system.

What a main residence let for short stays really is

A holiday let is a house or flat rented to temporary occupants for a short stay, by the day, week or month. Three conditions must be met:

• the client has exclusive use of the accommodation, without your presence on site during the rental period;
• the client stays there for a short period;
• the same client may not accumulate more than 90 consecutive days of letting per calendar year.

The property must also contain at least certain compulsory furniture and equipment.

To be your main residence, the property must be occupied for at least 8 months a year, except where prevented by work, health or an event of force majeure, either by you, by the person you live with, or by a dependant.

The property must notably contain bedding with a duvet or blanket, shutters or curtains in the bedrooms, a freezer or freezer compartment in the refrigerator with a maximum temperature of -6°, sufficient crockery and suitable cleaning equipment for the property.

Checks to carry out before taking any steps

In a co-owned property

If the property is in a co-ownership, the regulations may restrict or prohibit this type of rental. For regulations drawn up from 21 November 2024 onwards, they must state whether furnished tourist accommodation is authorised or not. For older regulations, an exclusively residential-use clause prohibits any professional activity, including furnished tourist letting.

If you have already obtained a registration number, you must also provide it to the managing agent as soon as you obtain it. At the next general meeting, the managing agent must then inform the co-owners that furnished tourist accommodation exists in the building.

If you are a tenant

In the private sector, the landlord’s written agreement is required before subletting furnished tourist accommodation. Service-Public.fr advises sending this request by recorded delivery with acknowledgement of receipt.

Unauthorised subletting may have several consequences: repayment to the landlord of the sums received, damages in the event of loss, termination of the tenancy agreement and eviction from the property.

In social housing, letting furnished tourist accommodation is prohibited.

The mandatory formalities before publishing the advert

The SIRET number

Whether you are an owner or a tenant, you must apply for registration in the Insee Sirène register via the Business Formalities Portal. This formality is free of charge. Once the procedure has been completed, Insee assigns you a SIRET number, which will then be used for your tax formalities.

Registration with the town hall

In most municipalities, there are no formalities to complete at the town hall. However, in certain major municipalities, a prior declaration is required. This is a transitional system: when the national online registration service is introduced, scheduled for the fourth quarter of 2026, registration will become compulsory in all municipalities and will no longer be carried out through the town hall. A number already issued by the municipality will have to be renewed on this online service within several months, after which it will no longer be valid. In the meantime, the safest option is therefore to contact the town hall where the property is located directly. To supplement this information, you can consult this official Service-Public.fr factsheet.

The local council issues an acknowledgement of receipt with the registration number without delay.

This number consists of 13 characters divided into 3 groups: the official geographical code of the commune consisting of 5 digits, a unique 6-digit identifier, followed by a 2-character alphanumeric check key. If you would like to explore this specific point further, you can read the guide to the registration number.

What the advertisement must contain and duration limits

Once a registration number has been assigned, it must appear in every rental offer advert, including when the advert is published online. The advert must also include the wording “private landlord’s advert” or “professional landlord’s advert”, depending on your tax status.

If you use an intermediary, they must inform you of the prior declaration and ask you for a sworn statement. In it, you state that you have completed the necessary formalities, that the property is your main residence and, if applicable, its registration number.

Two limits that must be clearly distinguished

• For each client : no more than 90 consecutive days per calendar year.
• For the annual total : a maximum of 120 days per calendar year; the municipality may reduce this limit by a reasoned resolution, without lowering it below 90 days. This limit currently applies in municipalities that require a declaration with a registration number and will apply to all municipalities with national registration.

This annual ceiling may be exceeded if you are unable to occupy your home because of your professional activity, your state of health or a case of force majeure. Failure to comply with this limit is punishable by a fine.

If you are unsure whether it is a main residence or a second home, the rules are not the same. The subject is explained in detail on our page about a second home let as furnished tourist accommodation.

Obligations during each tenancy

Tourist tax

Where the municipality or EPCI applies a tourist tax, the guest must pay it. You must then collect it and remit it to the competent municipality or EPCI. If an internet platform collects the payment, it is responsible for collecting the actual tourist tax and remitting it.

Response to a request from the town hall

In a municipality where registration is mandatory, the town hall may ask you, up to 31 December of the year following the year in which the property was let, for the number of days during which the main residence was rented out. You must reply within one month, stating the property's address and registration number. Otherwise, you may be liable to a fine.

If you use an internet platform, the municipality may also ask the platform for the number of days during which the furnished accommodation was let. The platform must provide this information within one month.

Taxation, classification and other useful procedures

The SIRET number allocated by Insee will be used to identify you to the tax authorities. It is used in particular for the supplementary income tax return and, depending on your circumstances, for the business property contribution. For the CFE, the authorities advise contacting the business tax department for the area where the property is located.

The star classification of a furnished tourist accommodation remains optional and subject to a fee. There are 5 categories, from 1 to 5 stars. The assessing body visits the accommodation and, within the month following the visit, issues a visit certificate containing a proposed classification. You have 15 days from receiving the certificate to reject this proposal. If you do not reject it within this period, the classification is acquired for 5 years.

Classification may have tax and practical benefits in some cases. The tax authorities and Service-Public.fr specify in particular that it may allow a higher flat-rate allowance under the micro-business scheme and, in certain municipalities or public inter-municipal cooperation establishments, avoid the increased tourist tax applicable to unclassified furnished accommodation.

For a broader overview of the owner’s obligations, you can also consult the rules to know for a holiday let.

For owners who ultimately wish to let their property year-round rather than for short stays, Cabinet Soudey offers year-round property management through its sister company PCG Gestion, under a framework different from that for tourist accommodation.

Frequently asked questions