The economy “collaborative” of Airbnb, Drivy and other Heetch – in trial from Thursday – is central to this year’s budget discussions. After the obligation to pay social security contributions in the private rental via the platform passed by the Assembly, it is the question of the automatic transmission to the tax authorities of the income from their users, who returns to the debate at the Palais-Bourbon. Suffice to say that it is this time well finished the impunity that surrounded these practices become massive and that in the absence of a specific regulation allowed the lessors to exonerate largely of the payment of taxes or social taxes.
The deputies approved on first reading an article in the draft social Security budget for 2017 (PLFSS) establishing, beyond a certain threshold, social security contributions on the income earned from the rental of property. A provision which should be confirmed by second reading with a majority and a government on the same wavelength. Beyond 7 720 euros in revenue for the lease of movable property (cars or boats), and 23 000 euros for the real estate, individuals must pay social security contributions from the 1st January 2017, and this without necessarily joining as an autoentrepreneur in the social plan of independents (RSI).
individuals will retain the option to pay these contributions related to their activity in the plan general, which will “to simplify the process of the people who perform these professional activities accessories”, as had been stated by the secretary of State for the Budget Christian Eckert. A provision that has provoked criticism from the opposition. Several members are declared unfavorable, arguing that this measure could “corseter” needlessly practices still emerging, and to encourage persons seeking to just round their month-to-month switch in the black work. At the outset, the executive wanted that the payment of these contributions applies from 3 860 euros, but he has agreed to double this amount in the face of criticism from members finding it too low.
But to know the reality of the activity of the rental of these platforms, it is still necessary to ensure that the administration has an accurate knowledge. That is the whole purpose of the amendment of the socialist deputy Pascal Cherki, who returns to second reading, and is supported by the finance committee and its chairman LR and fillonniste, Gilles Carrez, who has adopted it. This mp rebellious offers the platforms Airbnb have the obligation to automatically transmit the data relating to the income of their users to the tax authorities. Sensitive to the arguments of the professionals of the tourist industry, its proponents are concerned about the competition for the hotel industry and the large number of apartments rented furnished tourist in Paris – they include, for example, the majority of the housing in the ile Saint-Louis. Its initiator was ultimately abandoned this amendment in the first reading, but was re-introduced in the goal, he said, that “the debate t akes place”. In the entourage of Gilles Carrez, explains “do not understand the opposition of the government in this measure”, may “to protect more effectively the plates against the erosion of the bases”, as one says in the jargon of tax.
In the clear, and although each owner has the obligation to declare “the first euro perceived”, as it reminds Bercy, the income from such rentals, even if they are very occasional, the meps are concerned that a large number of users of the platforms happen to declare them to the tax authorities. During the previous debate, the general rapporteur of the budget, Valérie Rabault (PS), had noted that a measure passed last year (the obligation for the platforms to inform their users on the income to report) was just coming back in force. The government, for its part, considers that this new obligation for platforms would be unnecessary, because its “right of communication to non-nominal,” it already allows to retrieve all the information necessary to control heavy users of these platforms. But there is no question of an a priori control of tens of thousands of individuals who rent occasionally their home on a platform in which Paris became the first city in the world by the number of ads (68 000 on Airbnb last spring, ahead of New York) as this would allow for measurement.
A tightening of the law that has little chance of succeeding this year, but that comes at a time when the leader of the rental between individuals multiplies the restraints on its platform in order to show it in a more… “collaborative”. More drastically down-regulated to Barcelona (via the threat of fines-monsters), Berlin (where it is practically forbidden), New York city or San Francisco, the “unicorn” of the Internet, estimated at several tens of billions of dollars, just to indicate that it would be forbidden to rent a unit more than ninety days per year in London and sixties in Amsterdam. In Paris, this limit is one hundred and twenty days per year, with a fine potential of up to 25 000 € (600 000 in Barcelona) in the event of non-compliance with regulations.