VACANT HOUSING TAX: HOW TO ESCAPE
The State has instituted a Vacancy Tax (TLV) in cities where there is a marked imbalance between supply and demand. However, it is still possible to be exonerated.
Your home has been vacant for at least one year (as of January 1 of the tax year)? You may be affected by the Vacancy Tax. This tax, whose terms were tightened in 2012, now applies to properties located in municipalities with more than 50,000 inhabitants where there are difficulties to find housing.
In the eyes of the tax authorities, vacant housing is considered to be less than 90 consecutive days in the reference year. The tax is then set at 12.5% of the cadastral rental value of the dwelling in the first tax year. This rental value is also used as a basis for calculating local taxes. This rate increases to 25% from the second year. However, you may be exempt in certain situations.
The accommodation is not habitable
An owner can benefit from an exemption if the apartment is not in condition to be rented. Because to be subject to the TLV, the property must be habitable, that is to say, meet the criteria of decences (closed, covered and provided with minimal comfort elements such as water, electricity, sanitary ...). For the tax administration to agree to exempt you, however, it will be necessary to prove that the amount of work necessary for the restoration of housing exceeds 25% of its value.
Vacancy is beyond the control of the owner
A housing rented under market conditions and not finding a lessee may be exempted from TLV. The owner will have to prove to the Public Treasury that he has set up all diligences to rent (announcement, exchange of mail with candidates ...). The same goes for housing sold without success at market conditions. A property that is destined to disappear or to be transformed within a short time in the context of an urban planning or demolition operation may also benefit from a reduction.
To dispute the merits of this tax, you can make a claim. This can be done online on the impot.gouv.fr website, in writing at your public finance center, or orally or by moving to it. Filing a claim does not exempt you from paying tax. If you do not answer within 6 months or if you disagree, you can go to the courts.
Tel : 01 48 00 88 75
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