SCI and Micro-Entreprise integration for Gîte, Chambre et Table d’hôte

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My wife and I own an SCI (IR) that we used to purchase our home (primary sole residence) in France in 2005. In 2006 we I created a Micro-Entreprise (currently operating as the Micro-Entrepreneur structure with quarterly declaration of revenues). We offer Gites, Chambres et Tables D’Hotes and Ayurveda teaching. We have never used the SCI for anything other than the initial house purchase, and have neglected the administrative requirements of owning the SCI. I am now making amends.

In the past, we were told by our accountant to submit the annual SCI tax declaration forms (2072) leaving them blank and simply writing “Nil Affectu” on the front page. We did this for some years, then the government stopped sending us the annual 2072 forms. I wonder if this happened due to the gradual “online-ification” of all things administrative? In any case, I will have to follow this up with an accountant.

Over the years, we have made many material improvements (renovations and upkeep) to the house and property. None of these have been treated as expenses and therefore nowhere have they been declared (not to the M.E. because that is irrelevant; but neither to the S.C.I.). We assumed (perhaps naively) that they were “personal / familial ” in nature and couldn’t (or needn’t) be declared. So here alone I need to input about whether this matters on not (not so much from a succession / inheritance viewpoint… that can wait… more form a day to day legality of the S.C.I. point of view).

Anyway, with the above info as background, here are some preliminary concrete questions :

  1. Is it an obligation that our S.C.I. be charging my M.E. a rental fee for the use of our house as venue for the Gite / Chambres et Table d’Hotes
  2. Is it an obligation that we declare all house related expenses through the S.C.I. ? (such as maintenance, renovations, electricity, water bills etc?

Currently, we have simply been collecting and filing any purchase receipts on file (everything relating to M.E. as well as the house and personal living). We have naturally been keeping files for all sales relating to the M.E. (factures etc).

Ideally, we want the simplest set up as possible, this is perhaps why the accountant suggests “Nil Affectu” as an option.

Thanks for your input!

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