Annual Tax On Vacant Premises
LexInter | April 24, 2017 | 0 Comments

Annual Tax On Vacant Premises

Section III: Annual tax on vacant accommodation
Article 232
(Edition of July 1, 1979))

(inserted by Law n ° 98-657 of July 29, 1998 art. 51 Official Journal of July 31, 1998)

I. – As of January 1, 1999, an annual tax is instituted on vacant housing in municipalities belonging to areas of continuous urbanization of more than two hundred thousand inhabitants where there is a marked imbalance between supply and supply. demand for housing, to the detriment of people with modest incomes and disadvantaged people, which is reflected in the high number of housing seekers compared to the rental stock and the abnormally high proportion of vacant housing compared to the existing housing stock. A decree establishes the list of municipalities where the tax is instituted.
II. – The tax is due for each housing vacant for at least two consecutive years, on January 1 of the tax year, with the exception of housing owned by low-rent housing organizations and semi-public companies and intended to be means tested.
III. – The tax is paid by the owner, the usufructuary, the lessee for construction or rehabilitation or the emphyteutic employee who has had the accommodation since the start of the vacancy period mentioned in II.
IV. – The tax base is constituted by the rental value of the accommodation mentioned in article 1409. Its rate is set at 10% the first tax year, 12.5% ​​the second year and 15% from the third year.
V. – For the application of the tax, a dwelling whose duration of occupation exceeds thirty consecutive days during each of the two years of the reference period defined in II.
VI. – The tax is not due in the event of a vacancy beyond the control of the taxpayer.
VII. – The control, collection, litigation, guarantees and penalties of the tax are governed as in matters of property tax on built properties.
VIII. – The net tax proceeds are paid to the National Agency for the Improvement of Housing.


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