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. »

This amendment proposes to update the General Tax Code by adding a specific provision regarding furnished tourist rentals. It seeks to align tax regulations with the legal definition of tourist rentals found in the French tourism code. This change primarily affects owners and operators of furnished tourist accommodations in France, potentially impacting how these rentals are categorized for tax purposes.