The legislation applies to furnished lettings and makes no distinction between gites and chambres d’hôtes.
Stella - I don’t really understand you. The tax authorities don’t really recognise the term ‘pin-money’ - it’s simply revenue and the way it’s acquired will dictate the appropriate tax registration and regime.
Out of interest, who told you you didn’t need to be registered with your local CFE?
Simon…
The French do understand the concept of “pin-money” … which is why they “allow the farmer’s wife to rent out a bedroom from time to time”…(rough translation from one of the docs). Maximum sum to which the Dispensation can be applied…is very, very small…hence my usage of an English phrase from days gone by…
The Dispensation means that the Registration at Mairie is sufficient.
The sum received to be declared with rest of family income…
It may well be that things have changed now… and if/when I intend to re-open-for-business… I shall be very careful to check the current legislations…and ensure that I conform in each and every area… 
Wow - you learn something every day! Thanks Stella - could you point me to the legislation please so that I can begin to benefit from it immediately!!
I’ll find it and message you… but it really is next-to-nothing…
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I thought this particular concession was one of those where French law does the usual - it doesn’t give a specific figure, it’s not black and white so that people can work it so as to firmly tick the box, instead it sets out general principles such as it shouldn’t come to a significant proportion of your total income, it shouldn’t be a regular activity, it shouldn’t be your only activity, it shouldn’t be set up and operated like a business, and suchlike vague guidelines, so that the authorities can decide case by case what they’ll accept and what they won’t and the only way to be safe is to run it past them and see what they say…
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Anna…
I’ve found the current figure: max 760 euros per year (that’s not profit, that’s for total rental received for the occasional, holiday-type B&B in the main home) and it does NOT need to be declared to the Impots (silly me), unless the homeowner is already registered as an AE or business or whatever…and making those declarations… in which case, every centime must be accounted for…
Stella - where are you getting this from? You’re saying someone can take 760€ renting out holiday b&b accomm and not have to declare it to the impots? Sounds just a tad odd to me… 
That would make it a tax-free allowance that anyone could benefit from…ok income is tax free up to 9,710 € but social charges (if liable) would apply from the first cent…Maybe I’m just missing something and stand to be corrected
“Si le revenu ne dépasse pas 760 € par an, il est exonéré d’impôt sur le revenu (sauf pour les micro-entreprises)”
this is a quote from the Professional part of service-Public.fr … chambres d’Hôtes
It also appears on other sites…for non-professional folk.
The one mentioning" the farmer’s wife/casual B&B" is yet another, I think… and it was some years ago…
The printed word confirms what I was told at the Tax Offices, in around 2009.
but, as I say… things may well be changing… depending on what happens in 2 weeks…
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Yep, found it!
Though it’s not clear to me whether it’s exonerated but you still have to declare it, or whether you don’t have to declare it - but definitely worth knowing about.
Yep I got it too but…you still need to declare the revenue - normally on the 2042C or Pro. It will form part of your global income and will be subject to social charges unless you are exempt (e.g. S1 etc).
Ann…
If you are running any sort of business… you have to declare it on your Impots… but if you are (like me) just someone, casually letting a room B&B, from time to time, with no business connections whatsoever…you do NOT.
And, let’s face it… for someone trying to live on B&B… 760 euros per year is not going to be sufficient… (It’s not even 760 euros after deducting food/laundry etc.)
and, believe me… folk do notice when visitors come…so no fooling with the figures… I’m in the heart of our village and couldn’t cheat, even if I wanted to.
This is getting silly…let’s be clear
Stella - I hate to labour the point but… that is just plain WRONG! As a French tax resident you are required by law to declare your total, worldwide income, from whatever source. Whether or not that particular income is classed as taxable income is entirely another matter.
Your global income will determine your nominal rate of income tax to be applied to your revenue. So - even if you have just 500€ from letting out rooms in your home - this should be declared on the appropriate form. Whatever the case, you will be liable for social charges (CRDS / CSG etc) from the first cent unless you have an exemption. You already have an income tax free allowance - you can’t just add 760€ to it - squirrelled away as pin money from letting out rooms!
Acutually - you can, it’s just not legal. 
Lecture over 
Simon… poor you…I do understand how you might find the whole thing frustrating… but…
Just because you do not like something… does not make it illegal.
I have checked and double checked (albeit some years ago)… and even today, I note that this exoneration is still being mentioned for the simple householder to make use of, in certain circumstances…
When I was “open” I received in the region of 200-300 euro p.a… (Pin-money) I always issued receipts and I always paid Taxe de Sejour etc as and when those invoices were received … Deduct my costs for providing B&B…and there is not a lot left to be squirrelled away…
So, Simon… deep breath… please… let’s stay friends…
Oh Stella I don’t want you feeling sorry for me, and I’m sorry that you don’t understand. I love what you’re saying but, sadly, it’s just not true and it’s just wrong to present it as fact as you may land people in hot water should they follow your advice.
Simply put - your non-declaration of income from renting out the rooms in your home is most definitely illegal. You’re absolutely correct in stating that the first 760€ from this activity is not subject to income tax but that does not absolve you from declaring it - trust me!
But hey - you do whatever you feel suits your situation - just be aware that the new legislation (links above along with longstanding ones confirming your obligations) introduced at the beginning of 2017 is specifically targeted at rentals such as those via Airbnb, for example.
That said, based on the info you have provided, I’m assuming you let your rooms purely by word-of-mouth as any advertising would be considered a commercial activity.
All the best for the coming season !
I was first asked to rent out a room overnight… due to a big village wedding… I offered the room for free, but was told… no way… they are coming from Paris… they can afford it…
So, straight up to the Mairie to get the ball rolling… then onto the Tax Office to be sure of how to proceed.
Anyway, that is how it came about… and from then on it has been word of mouth… just one night here and there…(and only if it fitted in with our plans) It’s been very interesting to meet folk from all over…
But haven’t been well enough to do it for a couple of years…so had to cancel at the Mairie. Still undergoing physio… maybe next year.
Neighbour across the road has a gîte with Airbnb and is hectic all through the summer months… (phew, too much like hard work)…but she is making a good living (I presume).
Just seen this thread and amazed that no one else appears to mention the new rules on the obligation to accept handicapped. I have been registered to offer both rooms and gites for many years. Unfortunately our area isn’t that touristy and I rarely had more than six weeks business each year. But the costs CFE were approximately 680 per year and I had to pay 28% on income (before costs, so we’re not talking profit here) and with the new rules on having to install ramps etc plus the obligatory and extra admin costs on health and safety plus hygiene inspections… I stopped! I also in addition to paying RSI had to show my income and payments declared to the tax office each year. It’s an obligation no matter how little you earn. The old rules for the farmers wife renting out her spare room have long since been updated. But maybe that’s just our region???
Woooooah…before everyone goes into a spin and rinse Catherine - I think you’ll find the regs about adapting accommodation for handicapped guests (obligation to accept - doesn’t sound quite right!) applies to establishments with over 5 rooms and who can accept more than 15 guests.
Where did you get your info - perhaps a link to the new rules?
Think you Catherine for bringing this up and your comment, Simon. We have 5 rooms classified for 14 guests and a gite and I constantly get mails about this new law. But I was told this only applies as from 5 rooms, so really a small hotel. By law, none of us b&b holders are allowed to have more then 5 rooms for 15 guests. Which many guests don’t seem to understand
Would have to dig out the paperwork but I was called to a meeting at the local mairie where they claimed EVERYONE had to comply with the new rules. To be fair, no one has and the local council are having to rethink how to enforce the rules. And for the hygiene this is because I offer table d’hôtes. I am qualified and have my hygiene certificate but don’t want the hassle of having to renew nor the admin costs. Maybe it’s because I offer both gîtes and rooms (2).