You own an uninhabited housing for 1 year? You may be subject to the tax on vacant properties. LaVieImmo.com you explain the subtleties.
The whole of France is not covered by the tax on vacant housing. This concerns the inhabitants of a town belonging to an urban area of more than 50 000 inhabitants, the list is determined by decree . 28 cities are involved to date, involving 1,151 municipalities. These are cities where there is " a marked imbalance between supply and demand resulting in access to housing serious difficulties ."
To encourage owners to put their property on the market and increase rental supply, the tax on vacant housing has been strengthened since 1 January 2013. This contribution is seen to benefit the National Housing Agency ( Anah).
Who pays the tax?
The tax is payable by the owner of a house, living, unfurnished and left vacant for at least 1 year on January 1 of the tax year. The apartments and houses covered are those with basic amenities (electrical installation, running water, sanitation ...) and empty of furniture (furniture or insufficient to allow the dwelling).
example :
- A vacant dwelling on 1 January 2013 is taxable as 2013 when it is vacant since at least January 1, 2012.
What cost to homeowners?
The tax is calculated from the rental value of the home (the same as that used for the housing tax) *.
The rate applied varies depending on the housing vacancy period:
- 12.5% the first year where housing is taxable
- 25% from the second year
It should be added management costs amounting to 9% of the amount of the tax.
Note: no declarative obligation rests with the taxpayer, is the administration sent a request for information.
How to be exempt from the tax?
- The tax on empty housing is not applicable when, during the reference year, housing is occupied more than 90 consecutive days (against 30 until 2012). To prove this occupation, you can provide the declaration of land revenues, receipts of water, electricity ...
- You can also request relief from the tax if the property can be made habitable at the cost of important work (installation or complete reconstruction of heating, basic sanitation ..). In practice, it is the work which amount would exceed 25% of the value of housing.
- Another situation is taken into account: involuntary vacation. This is the case if you do not find a tenant or buyer despite all the steps necessary, or if the accommodation will disappear or be subject to work under urban redevelopment, rehabilitation or demolition within close (in practice one year).
- Finally, some units are not affected by this tax: the second homes furnished when they are imposed on council tax.