In a statement, the National Association of the Mayors of Mountain Resorts (ANMSM) denounces several measures of the 2027 Finance Bill (PLF).
It specifically points to the new Progressive Contribution to the Budgetary Effort (CPEB), the tightening of the tax regime for furnished tourist accommodation, and the envisaged changes to the tourist tax.
According to ANMSM, the CPEB could represent 21 million euros for its member communes, that is 134 euros per permanent resident, seven times the national average. The association criticizes a levy estimated at 2.5 billion euros nationwide, which would not be redistributed to local authorities, unlike the former DILICO (Dispositif de lissage conjoncturel des recettes fiscales des collectivités territoriales).
« The new progressive contribution to the budgetary effort is unfair and blind to the reality of our territories, » says Jean-Luc Boch, president of the ANMSM. He calls on lawmakers to review the arrangement.
It specifically points to the new Progressive Contribution to the Budgetary Effort (CPEB), the tightening of the tax regime for furnished tourist accommodation, and the envisaged changes to the tourist tax.
According to ANMSM, the CPEB could represent 21 million euros for its member communes, that is 134 euros per permanent resident, seven times the national average. The association criticizes a levy estimated at 2.5 billion euros nationwide, which would not be redistributed to local authorities, unlike the former DILICO (Dispositif de lissage conjoncturel des recettes fiscales des collectivités territoriales).
« The new progressive contribution to the budgetary effort is unfair and blind to the reality of our territories, » says Jean-Luc Boch, president of the ANMSM. He calls on lawmakers to review the arrangement.
The association is also concerned about the cap on the tax depreciation for non-professional furnished rentals (LMNP), with rates reduced to 1.5% and a ceiling of 5,000 euros for tourism-focused furnished accommodations, according to the release.
It fears that these changes, combined with the requirements of the energy performance diagnostic (DPE) planned for 2034, will weaken the rental supply in mountain resort areas.
Finally, ANMSM asks lawmakers not to modify the tourist tax before the end of the consultation begun in May 2026 between the government, tourism professionals and associations of elected representatives. Participants defend in particular the maintenance of its tourist designation and the local character of this tax.
It fears that these changes, combined with the requirements of the energy performance diagnostic (DPE) planned for 2034, will weaken the rental supply in mountain resort areas.
Finally, ANMSM asks lawmakers not to modify the tourist tax before the end of the consultation begun in May 2026 between the government, tourism professionals and associations of elected representatives. Participants defend in particular the maintenance of its tourist designation and the local character of this tax.
