I have now found the answer to my own question. According to Articles L. 324-1-1 and D. 324-1-1 of the Tourism Code, any person offering to rent a furnished accommodation must have made a declaration to the mayor of the municipality where it is located furnished, with Cerfa form No. 14004 * 01.
Classification is made on the initiative of the owners. The furnished accommodation can be classified by the state services in a category ranging from 1 to 5 stars. This classification is not mandatory, "but it gives the customer a guarantee of quality and transparency of the proposed provision and allows the owner additional visibility on sites such as tourist offices, city halls, etc. "Says the agency Atout France. But also a tax advantage, "income related to the letting of furnished accommodation classified" furnished accommodation "are subject to the micro-bic plan if they do not exceed 81,500 euros per year, with an allowance amounting to 71%, while the unclassified furnished are subject to micro-bic with an income threshold that must not exceed 32,600 euros annually and with an allowance of only 50%