One of the main advantages of being a host at Colette is the tax exemption !
Indeed, Article 35 bis of the General Tax Code refers to a tax exemption under certain conditions.
Note that this preferential regime applies regardless of the age of the lessor/tenant. Therefore, there is no need to distinguish whether one falls within the scope of the ELAN law or not.
The required conditions for the host are as follows:
The rented or sublet rooms must be part of the lessor's primary residence:
In this sense, the room must not be an independent part of the main dwelling, for example, an outbuilding.
The rental price must be set "within reasonable limits":
A "reasonable" rent is assessed based on two annual ceilings per m2 of "living space" depending on the regions:
€192 per m2/year in the Ile-de-France region and €142 per m2 for other regions.
The calculation to be made to determine if you are well below the required threshold is as follows:
Number of m2 available to the tenant (private areas)
+
(Common areas ÷ Number of people living in the apartment)
= Living space
Our team is available to provide you with an estimate of what you could earn by renting your room through Colette.
Cases of tenants under a public lease:
The room rent price must not exceed half of the rent paid by the host for their accommodation.
If you are a tenant under a public lease, you must inform your landlord of your intention to sublet a room.
Please note that Colette will not verify the following elements, but be aware that:
If you are +60 years old, you have the right to sublet your room independently of the landlord's opinion: click here
If you are under 60 years old, you must have the landlord's permission.