In accordance with the legislation in force in the territory, any person renting a furnished tourist accommodation, as defined in article D 351-1 of the Saint-Martin Tourism Code, must have previously made a declaration to the Community of Saint-Martin by post and electronically at the address: dev.eco@com-saint-martin.com
Indeed, any financial gain relating to an AIRBNB type tourist rental is subject to taxation in the territory of the Community.
What risk does the rental company have in the event of non-declaration of its tourist rental?
In accordance with Article D 351-5 of the Saint-Martin Tourism Code, “any person renting a furnished tourist accommodation and not respecting the reporting obligation provided for in Article 351-2, is punished by the penalties listed in third class fines”.
The Collectivity of Saint-Martin invites people who have furnished tourist accommodation to rent to meet their reporting obligations. Regular checks are carried out by dedicated services.
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