impôts et taxes – Assujettissement à la CFE des bailleurs de résidences para-hôtelières

This written question concerns the taxation of owners who rent out properties as para-hotel residences. It specifically addresses their liability for the CFE (Contribution Foncière des Entreprises), a local business tax. The question seeks clarification on how these rental activities are classified for tax purposes, potentially affecting numerous property owners and the local tax revenue collected by municipalities.