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 legislative amendment proposes to update the general tax code to specifically include furnished tourist rentals. By linking the tax code with the tourism code, the measure aims to clarify the tax obligations and legal status of short-term holiday accommodation providers. This change primarily affects owners and operators of furnished tourist rentals in France, potentially altering how their rental income is classified or taxed.