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23 July 2026 · Tourism and holiday lettings · Author: Anthony JACQUET
On 11 June 2026 the Conseil d’État upheld, in substance, the rules adopted by the Pays Basque agglomeration. In twenty-four municipalities, letting a dwelling as a tourist furnished rental may require prior authorisation for change of use, together with a compensation obligation.
To convert a dwelling into a tourist furnished rental on a lasting basis, the loss of residential housing must be compensated: creating, or returning to the residential market, premises of equivalent floor area in the same sector. On the coast, the difficulty of the exercise — and its cost — speaks for itself.
One point changes everything depending on the case: the mechanism is aimed essentially at second homes. A main residence may still be let on a short-term basis, but under increasingly tight limits — a maximum of one hundred and twenty days a year, a ceiling municipalities may lower to ninety.
The Conseil d’État confirms that a local authority may regulate tourist lettings strictly where the measure is justified by a shortage of long-term housing, and is proportionate, clear, objective and non-discriminatory. Those are conditions, not obstacles: several high-pressure areas already meet them.
Some municipalities in the Landes show characteristics very close to those of the Basque Country. Seignosse has around 72% second homes, Soorts-Hossegor nearly 65%, Capbreton more than 56%. None applies an equivalent regime today. Nothing prevents them from doing so.
First check whether the property is a main or a second home: the whole regime turns on it. Then analyse the local rules, not only the tax position — the most frequent error in the structures we see. Finally, build regulatory risk into the yield calculation, alongside vacancy and works.
An asset whose value rests on a use that may be prohibited, limited or made subject to compensation is not worth the same as one whose use is settled. That difference appears in no yield table, which is precisely why it catches people out.
For a long time the question was whether local authorities could go this far. The Conseil d’État has just confirmed that, under conditions, they can. The question becomes: which municipalities will be next? In our view, the Landes coast is the area to watch.
This article sets out the law as it stood at the date of publication and does not constitute legal advice. Every situation calls for individual examination: let us take thirty minutes to check yours.
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