24 rue July, 83000 Toulon
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Only for actual expenses, and based on retained supporting documents.
The list of deductible expenses is the backbone of the actual income tax system: every euro correctly classified reduces your taxable income, and every euro incorrectly classified puts you at risk. The good news is that with short-term rentals managed by a concierge service, most expenses are automatically and accurately identified and documented.
This page provides the standard list, the key distinction between repair and improvement, and the three most common disputed cases.
An expense without supporting documentation is not valid in the event of an audit: keep everything for ten years.
Repairs and maintenance: fully deductible immediately. Improvements and additions: not immediately deductible, but subject to depreciation. Replacing a boiler with an identical model is a repair; installing an air conditioning system where there was none before is an improvement.
The business property tax is tax-deductible, as are accounting fees: the costs associated with the obligations themselves reduce taxable income.
Deducting anything on your tax return. The standard deduction is supposed to cover everything: a double deduction is a surefire way to get an assessment.
The line between repairs and improvements can sometimes be blurred. If in doubt, check with your accountant before starting the work, not when you file your tax return.
Can I deduct Loca'Zen's fees?
Yes, under the actual income method: rental management fees, re-billed cleaning fees, and platform commissions are included in the list of deductible expenses.
Boiler or Air Conditioning: What's the Tax Difference?
Replacement with an identical item is considered a repair and is immediately deductible. The acquisition of new equipment is considered an improvement and is depreciable over time.
How long should I keep my receipts?
Ten years. A charge without supporting documentation is deemed nonexistent in the event of an audit, regardless of whether it actually occurred.
What if I'm using a Micro-BIC pen?
No deductions: the flat-rate allowance covers everything. This page applies only to the actual income tax system, described on page 6.3.
Updated as of July 27, 2026 · Describes the current service agreement. The agreement and its appendices take precedence over this content, which is provided for educational purposes.
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