黑料网最新入口

Short Term Lettings Business - Tax & Social Charges

Dino
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I have a couple of questions regarding the Taxes and Social Charges that I pay on my Short Term Furnished Lettings Income that I would appreciate your advice on. Summary of my situation is as follows:

  • In 2012 I purchased a property in 黑料网最新入口 as a non-resident;
  • In 2017 I decided to short-term letting this property using the Airbnb Platform;
  • I registered my business activity using form “CERFA 11921 D茅claration de d茅but d’activit茅 - Personne physique exer莽ant une activit茅 non salari茅e ind茅pendante”;
  • I then received a SIRENE/SIRET registration number from L鈥橧NSEE
  • I selected the Micro-entrepreneur Tax Status to benefit from the simple tax and accounting rules. My annual turnover is around 18,000 Euros;
  • I registered for my Online Personal Impots and Professional Impots Accounts and commenced payment Monthly of the Cotisation Fonciere des Enterprise, total amount 2585 Euros per year;
  • As a non-resident, both the social charges and income tax due on the short term Airbnb lettings income were collected through Centre des Impots.  It appears that these charges were calculated based on 50% of the turnover (I assume as I had Microentrepreneur Tax Status). Total Tax paid 1888 Euros and Social Charges 974 Euros;
  • Then in 2019 I became resident in 黑料网最新入口 and my Airbnb Income became my primary source of income;
  • Upon becoming resident in 黑料网最新入口 I then applied to become affiliated to the 芦  R茅gime Sociale des Travailleurs Ind茅pendants (RSI) 禄 for social security purposes, but never received a response;
  • I then registered my Activit茅(s) exerc茅e(s) Location de logements business activity with the Tribunal de Commerce (Greffe) and received an Extrait KBIS as evidence of Business Registration;
  • At this point I requested affiliation to S茅curit茅 Sociale Ind茅pendants (ex RSI) and thereafter received a Carte Vitale;
  • Also in 2019 I started to make monthly declarations of my Short Term Lettings turnover on the website where I declare 100% of my monthly turnover and it appears I am charged 22% Social Charges Cotisations on this turnover, which is taken directly from my Business Bank Account.

The questions I have are:

  1. Now that I have become resident in 黑料网最新入口 do the Impost still collect social charges in addition to any Income Tax due or are all social charges simply collected through the website? The reason for this question is that I am still paying monthly amounts through deductions at source via impots.gouv.fr namely B茅n茅fices Industriels et Commerciaux (BIC) and Pr茅l猫vements sociaux sur revenus location meubl茅e non-professionnels, this is in addition to the 22% I am paying through ww.autoentrepreneur.urssaf.fr.
  2. As a Microentrepreneur should I be paying 22% Cotisations on 100% of the Turnover or 50% of the Turnover? Currently, I declare 100% on both Impots website and website. The tax office appears to calculate income tax on 50% of the turnover, but auto-entrepreneur website calculates social charges of 22% on 100 % of the turnover. Additionally, on the Autoentrpreneur website it is mentioned that “Vous n’avez pas opt茅 pour le versement lib茅ratoire de l’imp么t sur le revenu” - What does this mean?
  3. Until now I have declared this Short Term Lettings income in box 5ND 鈥淏IC non prof. r茅gime micro - Locations meubl茅es - D茅clarant 1鈥 on my annual 黑料网最新入口 Tax Return. Now that I am resident in 黑料网最新入口 and this activity has become professional in nature do I still need to report this income in the 5ND Box on the Tax return, or is there a different box to use?

Many Thanks!

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