Second home in Veules-les-Roses : renting it out as furnished tourist accommodation

Transforming a second home in Veules-les-Roses into tourist accommodation requires specific steps before the first letting. Letting tourist accommodation in a holiday home is not simply a matter of furnished letting: you must check the property's situation, declare the activity, apply for a SIRET number and, depending on the local authority, either submit a simple declaration to the town hall or a declaration with registration, pending the launch of the national online registration service.

On the Alabaster Coast, where many homes are occupied for only part of the year, attention must be paid to administrative formalities, the co-ownership rules and tax obligations. For a broader overview of the rules applicable to owners, you can also consult the holiday-let rules on the Alabaster Coast.

Key points to remember

• A holiday let is rented for a short stay, for the exclusive use of the client, without the owner's presence, and the same client may not stay there for more than 90 consecutive days per calendar year.
• The local council must be consulted to find out whether the property is subject to a simple declaration or a declaration with registration, until the national registration online service is operational.
• In the event of registration, the procedure notably includes an application for authorisation to change the use of the property, with an EPC rated A to E in mainland France.
• Renting out without the required authorisation for a change of use exposes you to a fine of up to €100,000 and a daily penalty of up to €1,000 per day and per m².
• Registration in the Sirène directory via the Formalities Portal is free of charge and provides a SIRET number, which is essential for tax procedures.

What a tourist let really is

According to the authorities, this refers to accommodation, a house or flat, rented to people passing through for a short stay, by the day, week or month, without making it their home. Three cumulative criteria must be met:

• the tenant has exclusive use of the dwelling ;
• the rental is for a short period;
• over a calendar year, the same client’s stay may not exceed 90 consecutive days.

The property must also contain at least certain equipment, including 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.

In other words, letting the property for a few weekends or during your holidays does not exempt you from complying with this framework. If the property does not fall within this definition, the furnished tourist accommodation regime does not apply in the same way.

The first check to make : local council and co-ownership

In Veules-les-Roses, you must first contact the town hall to find out which procedure applies. Depending on the municipality, renting out a second home as furnished tourist accommodation is subject to:

• or a simple declaration;
• or a declaration with registration.

The official Service-Public.fr information sheet specifies that this check with the local authority is essential. The town-hall declaration form for furnished tourist accommodation is used only in municipalities that operate a simple declaration system.

This is a transitional arrangement: when the national online registration service comes into operation, announced 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 a period of several months, after which it will no longer be valid.

If the property is in a co-ownership, a second check is required. The scope of the regulations depends on the date on which they were drawn up. For regulations drawn up from 21 November 2024 onwards, the document must state whether furnished tourist accommodation is permitted. For older regulations, an exclusively residential-use clause prohibits any professional activity, including furnished tourist accommodation. Furthermore, where the regulations prohibit any commercial activity in units not specifically intended for commercial use, the co-owners meeting in general assembly may vote to prohibit furnished tourist accommodation.

This point warrants careful reading of the regulations and, in case of doubt, a discussion with the property manager or a legal professional.

Simple declaration or registration: what are the differences?

In practice, the municipality will tell you which route to follow. You should not choose the simplest procedure yourself: the local rule applies.

When authorisation to change the use is added

Under the registration system, the declaration consists of two steps: first apply for authorisation to change the use, then register the furnished tourist accommodation.

To obtain this authorisation in mainland France, you must provide the property's EPC, with an A to E rating on the energy label. From 2034, the EPC must show an A to D rating in mainland France, and A to E in the French overseas departments and regions. The municipality may also request the EPC of an existing furnished tourist property.

Depending on the municipality, the authorisation may take three forms:

• a definitive authorisation, attached to the individual, which ends when the activity permanently ceases;
• a definitive authorisation subject to compensation, attached to the furnished tourist accommodation;
• a temporary authorisation, for less than 5 years, not automatically renewable.

In the event of refusal, the municipality must state its reason. Failure to apply for authorisation to change the use of the property may be heavily penalised: a fine of up to €100,000, restoration of the property to its original condition and a daily penalty of up to €1,000 per m².

The registration number and the information to be included

Where the municipality applies registration, the town hall assigns a number consisting of 13 characters in 3 groups: the municipality’s 5-digit official geographical code, a 6-digit unique identifier and a 2-character alphanumeric check key.

This number must appear in every advertisement offering the property for rent. The advertisement must also include the wording « advertisement by a private individual » or « advertisement by a professional », depending on your tax status as a furnished tourist accommodation landlord.

If the property is in a co-ownership, this registration number must be provided to the managing agent as soon as it is obtained. At the next general meeting, the managing agent informs the co-owners of the existence of the furnished tourist accommodation.

If you use an intermediary, even free of charge, they must inform you of the preliminary procedures and ask you for a sworn statement confirming that you have completed them, stating that it is your second home and, where applicable, giving your registration number.

SIRET, taxes and obligations during the tenancy

Registration in the Sirène directory with Insee is mandatory. It is done free of charge via the Business Formalities Portal and results in the allocation of a SIRET number. This number is then used to identify you to the tax authorities.

According to the authorities, this number is used to:

• the supplementary income tax return, rental income from furnished properties being subject to income tax when you are a non-professional landlord;
• the payment of social security contributions when income from renting exceeds the amount provided for by the legislation ;
• any payment of the business property tax, depending on the situation of the dwelling and its personal use.

For CFE, the business tax office for the place where the property is located is the relevant contact. The authorities also state that council tax on second homes remains payable if you retain use of the property for a few days during the year.

During each tenancy, two practical obligations deserve particular attention:

• if the municipality or EPCI applies a tourist tax, you must collect it from the client and then pay it over, unless you use an internet platform as a payment intermediary;
• if the client is not of French nationality, you must have them complete a police registration form and retain it for 6 months, so that it can be provided to the police or gendarmerie on request.

The property’s classification: optional, but useful in some cases

Star classification as furnished tourist accommodation is not compulsory. It is a paid procedure carried out by an accredited or approved assessing body, with 5 possible categories, from 1 to 5 stars.

The organisation visits the property and then, within the following month, issues a visit certificate including, in particular, a proposed classification decision. You have 15 days from receipt of the certificate to reject this proposal. If you do not reject it within this period, the classification is confirmed. The decision is valid for 5 years.

This classification notably allows:

• to indicate to the client a level of comfort and facilities;
• to use the sign and logo corresponding to the number of stars awarded;
• in certain situations, to benefit from tax advantages or avoid an increased tourist tax amount for unclassified furnished accommodation.

A classified furnished property must display its classification decision visibly.

The authorities also mention, subject to certain conditions, an exemption from property tax and council tax for a classified furnished tourist accommodation located in a relevant ZFRR or ZFRR+, using Cerfa forms no. 15532 and no. 13567, sent to the public finance centre.

This subject should not be confused with year-long renting. Cabinet Soudey offers properties to rent year-round and, with its sister company PCG Gestion, year-long property management, which comes under a residential lease rather than holiday letting.

Frequently asked questions