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 France 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 Déclaration de début d’activité - Personne physique exerçant une activité non salariée indépendante”;
  • I then received a SIRENE/SIRET registration number from L’INSEE
  • 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 France and my Airbnb Income became my primary source of income;
  • Upon becoming resident in France I then applied to become affiliated to the «  Régime Sociale des Travailleurs Indépendants (RSI) » for social security purposes, but never received a response;
  • I then registered my Activité(s) exercée(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 Sécurité Sociale Indépendants (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 http://www.autoentrepreneur.urssaf.fr 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 France do the Impost still collect social charges in addition to any Income Tax due or are all social charges simply collected through the http://www.autoentrepreneur.urssaf.fr website? The reason for this question is that I am still paying monthly amounts through deductions at source via impots.gouv.fr namely Bénéfices Industriels et Commerciaux (BIC) and Prélèvements sociaux sur revenus location meublée 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 http://www.autoentrepreneur.urssaf.fr 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 opté pour le versement libératoire de l’impôt sur le revenu” - What does this mean?
  3. Until now I have declared this Short Term Lettings income in box 5ND “BIC non prof. régime micro - Locations meublées - Déclarant 1” on my annual French Tax Return. Now that I am resident in France 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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