As a host, I may be subject to the rental income tax.
For this, the ideal thing to do is to contact the tax authorities in my country to have precise information.
(The following information is given as a rough guide)
In France: The law is evolving, we will inform you as best we can.
The current situation is as follows: the renting of a pitch on bare land is a purely civil act whose profits fall into the category of micro-financial income (as long as they do not exceed 15,000 euros). On your tax form, you can indicate the amount of your HomeCamper income in box 4BE: Micro-Foncier (image below) :
The administration will automatically calculate an allowance of 30% for expenses. In other words, only 70% of this income will be subject to income tax and social security contributions (CSG, CRDS...).