HomeAway, Airbnb, etc. : they will have to inform the COM of the rents received by their customers

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Hundreds of apartments in Saint-Martin are available for short or medium term rental on specialized websites. Most of the owners are private individuals. The latter must declare the income from rentals each year to the Saint-Martin tax administration as well as repay the proceeds of the TGCA (4% of the rents).

In order to be sure that the owners fill in the declarations and indicate the correct amounts, the elected representatives of the territorial council meeting in plenary session on December 19, voted unanimously for a deliberation imposing new rules for hosting sites or electronic platforms.

These now have the obligation to inform users of the social and fiscal obligations that they must fulfill. For example, the seasonal rental platforms must specify that for each rental, 4% must be donated to the Collectivity under the TGCA. "Internet links will be set up to the relevant information sites", specifies the public finance center of Saint-Martin.

Another obligation for electronic platforms is to transmit once a year to their customers (apartment owners for rentals) a summary of their commercial transactions carried out online. This document should allow owners to know what amounts they must declare annually.

"This summary statement will also have to be transmitted by the platforms to the tax administration of Saint-Martin once a year", adds the director of the public finance center. "If they do not respect these new rules, the COM reserves the right to publicly communicate their name", underlines the president of the Collectivity, whose services have already made contact with websites.

This type of device is already in place in metropolitan France and the platforms comply with their obligations. (soualigapost.com)

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Soualiga Post: http://www.soualigapost.com/fr

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