Entrusting your vehicle to MD Location lets you generate extra income without dealing with the rental management yourself. But depending on how much you earn, you may become subject to social security obligations with URSSAF. Here's what you need to know. This article applies to owners whose vehicle is registered in France.
Quick answer
Below the URSSAF thresholds for the collaborative economy, your management income is simply declared on your tax return, with no social contribution. Above them, you must choose between three regimes: general, auto-entrepreneur, or self-employed.
Am I subject to social contributions?
Making a vehicle available through an automotive concierge agency is considered a non-salaried activity. As long as your income stays modest, it's simply reported on your income tax return. But above certain thresholds, this activity can shift into a "professional" status, which requires social affiliation and the payment of contributions.
The applicable thresholds are set and updated by URSSAF (collaborative economy section). We recommend checking them directly on the URSSAF website, as they change every year.
To find out the total amount of income generated through MD Location over a given year, a summary is provided directly in your owner dashboard.
What social security regimes are available?
If your income exceeds the thresholds, three options are generally available depending on your situation:
01
General regime
Contributions calculated on gross income, with no deduction for vehicle-related costs. Grants access to social benefits (health, retirement). Affiliation via the URSSAF collaborative economy portal.
02
Auto-entrepreneur
Contributions on gross turnover, with a flat 50% deduction applied to vehicle rental activity. Simplified procedures, with monthly or quarterly turnover declarations.
03
Self-employed
Contributions on actual profit (income minus expenses), reported via form 2031 and passed on to URSSAF through your 2042-C-PRO tax return. Registration via formalites.entreprises.gouv.fr.
Our advice
Get support before choosing a regime.
The right regime depends on your personal situation (income level, other activities, wealth planning objectives). We recommend consulting an accountant to determine the most suitable option for your case before registering.
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This information is provided for guidance only and does not replace personalized advice. For any question about your situation, please consult an accounting professional or URSSAF.