Taxation

Micro-BIC for the rental of unclassified furniture: two optional income schemes 2023

Publié le 22 février 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Since 1er January 2024, the turnover threshold not to be exceeded to be subject to the micro-BIC scheme is set at €15,000 for the rental of unclassified furniture. However, it remains possible to apply the previous provisions for income for the year 2023.

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Image 1Crédits: Julien - stock.adobe.com

The 2024 budget law introduced for the activities of direct or indirect rental of unclassified furnished tourist premises (rental of individual accommodation such as a villa, apartment or furnished studio) a turnover threshold not to be exceeded in order to be integrated into the micro-BIC scheme.

This threshold shall be set at €15,000.

Thus, at 1er January 2024, the duty-free turnover (HVAC) thresholds to benefit from the micro-company scheme are as follows:

  • 188 700 € CHT for the sale of goods and supply of accommodation (hotel, guest room...);
  • 15 000 € CVT for the direct or indirect rental of furniture for tourism;
  • 77 700 € CAHT for service activities and liberal professions.

In addition, the rate of rebate which applies to income from the direct or indirect rental of unclassified tourist furniture is now 30%. It used to be 50%.

These provisions are deemed to apply to 2023 revenues.

Possibility of continuing to apply previous income provisions 2023

In order to limit the consequences of the retroactive application of these new provisions to operations already carried out, the Official Bulletin of Public Finance indicates that it is possible to apply to 2023 revenues the earlier provisions the 2024 budget.

Thus, for the rental activities of unclassified tourist furniture, the rentals have the possibility to choose their 2023 income regime:

Tableau - Optional income schemes 2023 for the direct or indirect rental of unclassified tourist furniture

Provisions of the 2024 budget

Earlier provisions

Threshold of duty-free turnover to be respected in order to benefit from the micro-company scheme

€15,000

€77,700

Abatement rate

30%

50%