L’article 261 D du code général des impôts est complété par un e ainsi rédigé :« e. Aux locations de meublés de tourisme au sens du I de l’article L. 324‑1‑1 du code du tourisme autres que ceux déclarés comme résidence principale. »

This amendment proposes to modify the French General Tax Code concerning the taxation of furnished tourist rentals. It aims to clarify the tax treatment for these types of accommodations, potentially impacting rental income and associated tax obligations for property owners. The change specifically targets furnished tourist rentals that are not declared as primary residences. This could affect individuals renting out properties for short-term stays, influencing their tax declarations and financial liabilities.