{"id":3919,"date":"2017-07-24T00:00:00","date_gmt":"2017-07-23T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/what-do-you-need-to-do-when-using-airbnb\/"},"modified":"2023-09-25T18:56:51","modified_gmt":"2023-09-25T17:56:51","slug":"que-faut-il-faire-lorsquon-utilise-airbnb","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/what-do-you-need-to-do-when-using-airbnb\/","title":{"rendered":"Que devez-vous faire lorsque vous utilisez Airbnb ?"},"content":{"rendered":"

Airbnb est une communaut\u00e9 en ligne cr\u00e9\u00e9e en 2008 qui permet de louer un logement moins cher que les h\u00f4tels traditionnels et donne \u00e0 ceux qui disposent d'un logement pr\u00e9sentant certaines caract\u00e9ristiques, comme une chambre d'amis ou un espace de vie adjacent, la possibilit\u00e9 d'offrir \u00e0 des \u00e9trangers ou \u00e0 des touristes un logement lou\u00e9 pour de courtes p\u00e9riodes.<\/p>\n

Les modalit\u00e9s de fonctionnement sont similaires \u00e0 celles des sites Internet plus classiques qui offrent un service de recherche de logement. La particularit\u00e9 de ce service est qu'il accorde une importance particuli\u00e8re aux relations personnelles entre le locataire et le propri\u00e9taire du logement, ce dernier \u00e9tant tenu de fournir des informations personnelles autres que celles relatives au logement.<\/p>\n

Le co\u00fbt de l'h\u00e9bergement sur ce site web comprend le prix de l'h\u00e9bergement et la commission reconnue au portail. Celle-ci varie entre 5% et 15% en fonction du montant total d\u00e9pens\u00e9. Pour ceux qui offrent un logement, la commission est plut\u00f4t fix\u00e9e \u00e0 3%, mais elle peut changer entre 3% et 5%.<\/p>\n

Apr\u00e8s presque dix ans d'activit\u00e9, Airbnb a atteint des niveaux d'utilisation tr\u00e8s \u00e9lev\u00e9s, de sorte que certains gouvernements locaux, tels que Rome, Milan et Paris, ont conclu des accords avec l'entreprise. Cependant, d'autres municipalit\u00e9s comme Berlin se sont montr\u00e9es hostiles \u00e0 la plateforme de partage : depuis le 1er mai 2016, une r\u00e9glementation de la ville allemande interdisant la location d'un appartement ou d'une chambre en l'absence d'une licence sp\u00e9cifique, par le biais de services tels qu'Airbnb, est entr\u00e9e en vigueur. L'amende pour les transgresseurs est de 100 000 euros, un montant aussi \u00e9lev\u00e9 qui a pouss\u00e9 de nombreux h\u00f4tes berlinois \u00e0 retirer leur annonce du site pour \u00e9viter de s'exposer \u00e0 des contr\u00f4les et \u00e0 des sanctions. Selon certains journaux, si l'exemple de Berlin \u00e9tait suivi par d'autres grandes villes, la mesure pourrait marquer la fin de ce service. \u00c0 moins que, comme ce fut le cas \u00e0 San Francisco, un r\u00e9f\u00e9rendum ne soit organis\u00e9 pour d\u00e9cider du sort des sites d'h\u00e9bergement comme Airbnb. Le r\u00e9sultat a \u00e9t\u00e9 favorable \u00e0 la plateforme pr\u00e9cit\u00e9e.<\/p>\n

En ce qui concerne l'h\u00e9bergement \u00e0 Londres, le sc\u00e9nario est un peu plus compliqu\u00e9.<\/p>\n

Location \u00e0 court terme<\/a>\u00a0\u00e0 Londres avant 2015 \u00e9taient soumis \u00e0 des restrictions suite au \"changement d'usage important\" de locaux r\u00e9sidentiels utilis\u00e9s comme logements locatifs temporaires et pour lesquels une autorisation sp\u00e9cifique \u00e9tait requise.<\/p>\n

En 2015, avec la Loi sur la d\u00e9r\u00e9glementation<\/a>Le gouvernement a introduit une exception \u00e0 cette restriction. Cette exception permet d'utiliser une habitation comme \"logement temporaire\" sans que cela soit consid\u00e9r\u00e9 comme un \"changement d'utilisation\", \u00e0 condition que le nombre cumul\u00e9 de nuits d'utilisation comme logement temporaire n'exc\u00e8de pas 90 nuits au cours d'une ann\u00e9e civile.<\/p>\n

Si les 90 nuits sont d\u00e9pass\u00e9es, l'exception ne s'applique pas.<\/p>\n

\u00c0 partir du 1er janvier 2017, les syst\u00e8mes d'Airbnb limiteront automatiquement les annonces de maisons enti\u00e8res dans le Grand Londres \u00e0 90 nuits par an, \u00e0 moins que les h\u00f4tes ne confirment qu'ils ont l'autorisation requise pour partager leur espace plus fr\u00e9quemment (\"Formulaire d'exemption\"). Vous devez v\u00e9rifier soigneusement o\u00f9 se trouve votre b\u00e2timent\/chambre et adresser le probl\u00e8me \u00e0 votre autorit\u00e9 locale (Borough).<\/p>\n

En ce qui concerne fiscale<\/a> En ce qui concerne la r\u00e9glementation, il a \u00e9t\u00e9 calcul\u00e9 qu'au Royaume-Uni, si la facilitation \"Rent a Room\" est supprim\u00e9e, environ 50 000 affili\u00e9s d'Airbnb devront payer entre 400 et 3 300 livres sterling de plus par an, contre un gain annuel moyen de 3 500 livres sterling \u00e0 Londres et de 2 000 livres sterling dans le reste du pays. \u00c0 partir d'avril 2017, vous ne pourrez demander une facilitation \"Rent a Room\" que si vos revenus sont inf\u00e9rieurs \u00e0 7 500 livres sterling et si vous ne louez pas d'autres parties de la maison, telles que la mansarde ou le garage.<\/p>\n

Les revenus de la location de biens immobiliers ne sont pas consid\u00e9r\u00e9s comme autonomes et les propri\u00e9taires ne sont donc pas tenus de payer les cotisations d'assurance de la classe nationale 2 (NIC). Toutefois, si l'on envisage d'augmenter les locaux lou\u00e9s, y compris d'autres lieux que de simples chambres, on passera d'une simple activit\u00e9 de location \u00e0 quelque chose de plus complexe, ce qui entra\u00eenera le paiement de taux d'imposition diff\u00e9rents en fonction des CNI de r\u00e9f\u00e9rence.<\/p>\n

\u00a0<\/p>\n\n\n\n\n\n
\n

Classe<\/p>\n<\/td>\n

\n

Taux d'imposition \u00e0 partir d'avril 2017<\/p>\n<\/td>\n<\/tr>\n

\n

Classe 2<\/p>\n<\/td>\n

\n

2,85 \u00a3 par semaine<\/p>\n<\/td>\n<\/tr>\n

\n

Classe 4<\/p>\n<\/td>\n

\n

9% des b\u00e9n\u00e9fices compris entre 8 164 et 45 000 \u00a3.
\n\t\t\t2% de b\u00e9n\u00e9fices sup\u00e9rieurs \u00e0 \u00a345,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

Si une entreprise doit \u00eatre ouverte<\/a> pour g\u00e9rer cette entreprise, plusieurs probl\u00e8mes peuvent se poser. Tout d'abord, les locaux qui vont \u00eatre lou\u00e9s devraient \u00eatre vendus \u00e0 la soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e nouvellement cr\u00e9\u00e9e, ce qui entra\u00eenerait une augmentation imm\u00e9diate du capital et, par cons\u00e9quent, une augmentation des imp\u00f4ts \u00e0 payer.<\/p>\n

Si les imp\u00f4ts sur les plus-values dues \u00e0 la transmission sont accept\u00e9s et que l'entreprise r\u00e9alise des b\u00e9n\u00e9fices, ceux-ci seront imposables \u00e0 un taux d'imposition de 19% (Imp\u00f4t sur les soci\u00e9t\u00e9s<\/a>).<\/p>\n

Par la suite, le retrait des fonds de la soci\u00e9t\u00e9 doit se faire par le biais d'une r\u00e9mun\u00e9ration ou d'un dividende. La voie du dividende est la plus efficace pour le contribuable, mais cela changera probablement l'ann\u00e9e prochaine. Si, bien entendu, vous n'avez pas besoin de fonds imm\u00e9diats et que vous les laissez s'accumuler dans la soci\u00e9t\u00e9, vous pouvez finir par liquider la soci\u00e9t\u00e9 et faire passer ces fonds au 28% en tant que plus-values.<\/p>\n

Tout cela est assez attrayant si vous \u00eates un contribuable avec un taux tr\u00e8s \u00e9lev\u00e9, mais vous ne devez pas ignorer les co\u00fbts administratifs li\u00e9s \u00e0 la gestion d'une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e.<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

Contactez nous<\/a> pour plus d'informations.<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

Silvano Ghigliani & Alessio Menna<\/a><\/em><\/p>\n

Tags : airbnb uk, location de propri\u00e9t\u00e9s, air b and b, airbnb london, d\u00e9ductions fiscales, www airbnb, airbnb login, what is airbnb, air b, airbnb app, how does airbnb work, air bnb uk, rbnb, airb and b, airbnb italy, airbnb when do youuo pay, tax deductible expenses, airbnb busienss, airbnb taxes<\/em><\/span><\/p>","protected":false},"excerpt":{"rendered":"

Airbnb is an online community created in 2008 that allows you to rent a cheaper accommodation than traditional hotels and gives those who have a household with certain characteristics, like a spare room or an adjacent living space, a chance to offer strangers or tourists a rented accommodation for short periods. 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