Do I need to have a registered business to accept rent from an association?

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I have a cellar that an association would like to use as their local for organic fruit and veg orders. They want to pay a nominal amount for rent. There is no electricity or water it is purely a place to deliver the veg and for the customers to pick up their paniers. Can I receive rent money and just put it down on my impots form somewhere - if so where? or do I have to be a registered business?

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