“The para-hotel business consists of renting out furnished accommodation and offering hotel services. Rental is a professional and commercial activity”.
To qualify for this status, the operator must – as the law now requires – offer its tenants three of the following hotel services: breakfast, regular cleaning of the premises, supply of household linen and reception of tenants, even if this is not personalised. Tenants are free to provide these services themselves or to appoint a manager, whose job it is to do so.
The para-hotel scheme requires at least 3 of the 4 compulsory services to be provided.
1. Les Airelles partnerships:
Benefit from a turnkey solution thanks to the exclusive partnerships (professional concierge service, for example) that have been set up. You benefit from the services and reputation of the Les Airelles network, while retaining the possibility of using your property during certain periods.
2. Direct management
Would you prefer to keep control of the rental of your property? Opt for direct management. You take care of the marketing, rental management and ancillary hotel services yourself, with complete organisational freedom.
You can also partner with a chartered accountant (already identified), a specialist partner who will handle all the administrative and tax formalities: Claim for VAT refund on acquisition / Declaration and payment of VAT on rental income.
To find out more about possible partnerships in the resort, please contact us.
Optimising profitability: Adapt your rental strategy to suit your objectives (maximising profitability or income that simply covers your property costs).
Immediate tax benefits: 20% VAT saved on the purchase price under the para-hotel scheme.
Property located in an eligible tourist zone
New building or similar, benefiting from reduced notary fees
Minimum 20-year para-hotel operating commitment
Exclusively for tourist use (not eligible as a principal residence)
Because every acquisition project is unique, we provide you personalised support at every stage of your investment in the mountains, under the para-hotel regime. From selecting the right property to tax optimisation, legal arrangements and rental management, our experts will guide you with rigour and clarity.
Our aim: to provide you a turnkey solution that complies with regulations, is profitable and meets your expectations.
Investing at altitude has never been easier or more secure.
Below is a selection of general, legal and tax-related questions and answers. For more detailed information, please consult our full Frequently Asked Questions page, available here.
The para-hotel scheme allows buyers to reclaim VAT on the purchase price (a 20% saving) in return for making the property available for furnished rental with hotel services (reception, cleaning, linen, breakfast). It also offers tax advantages and simplified professional management.
Yes, the para-hotel regime guarantees freedom of use: you can choose your own periods of occupation and rent out the property the rest of the time to optimize profitability. All you need to do is prove that the property is being used for tourism purposes, through serviced rental management.
Les Airelles has set up partnerships with a local concierge and a specialized chartered accountant. You can choose between direct management and external concierge services.
These solutions guarantee smooth management that complies with tax regulations.
Yes, as long as you provide furnished rental accommodation with hotel-like services (at least 3 of the following 4 services: breakfast, regular cleaning, household linen, reception). This makes the business subject to VAT, so you can reclaim the VAT on the purchase price of the property. In return, you must maintain the business for 20 years.
You must :
Yes, but only by paying a rent equivalent to that of a third-party tenant, in order to comply with the principle of VAT collection. This rent is then taxable as BIC and the VAT must be paid to the Treasury. Unrestricted personal use would jeopardise VAT recovery. In practice, you should therefore plan to pay back the equivalent of the VAT as if you had received rent.
