{"id":5554,"date":"2012-04-30T20:18:58","date_gmt":"2012-04-30T20:18:58","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=5554"},"modified":"2023-09-06T05:49:42","modified_gmt":"2023-09-06T05:49:42","slug":"taxes-and-duties-housing-tax","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/taxes-and-duties-housing-tax\/","title":{"rendered":"Taxes and duties: housing tax"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”section” _builder_version=”4.19.5″ custom_margin=”||0px||false|false” custom_padding=”8px||0px||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Estimated reading time (in minutes)” number=”2″ percent_sign=”off” _builder_version=”4.20.2″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” custom_margin=”||0px||false|false” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”row” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}” custom_padding=”5px|||||”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2023\/09\/house-4414916_1280.png” title_text=”house-4414916_1280″ _builder_version=”4.21.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][\/et_pb_image][et_pb_text admin_label=”Text” _builder_version=”4.21.0″ text_font=”Amiri||||||||” header_2_font=”Amiri||||||||” header_3_font=”Amiri||||||||” background_size=”initial” background_position=”top_left” background_repeat=”repeat” global_colors_info=”{}”]<\/p>\n

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The housing tax, the amount of which differs from one municipality to another, is used to finance certain public expenditure.\u00a0<\/span><\/span>Who is liable and under what conditions?<\/span><\/p>\n

Why is it ?\u00a0Who pays it?<\/span><\/h2>\n

The\u00a0<\/span>housing tax<\/span><\/a>\u00a0is collected on behalf of the municipality and the department in which your accommodation is located.\u00a0It is used to finance public expenses not covered by the State: roads, schools, RSA, etc.\u00a0Anyone occupying a dwelling on 1 January of the year is liable for housing tax, whether they are owners, tenants or occupants free of charge.\u00a0.<\/span><\/p>\n

How is it calculated?<\/span><\/h2>\n

The amount of the residence tax varies according to the municipalities and departments.\u00a0It is calculated on the theoretical annual rent that the owner could receive (cadastral rental value).\u00a0The notice is sent between October and November, for a payment deadline of November 15 or December 15.<\/span><\/p>\n

Which premises are taxable and non-taxable?<\/span><\/h2>\n

Are taxable all furnished premises assigned to housing (apartments, houses, etc.) and all immediate outbuildings (service rooms, garages, etc.) located less than one kilometer from the dwelling.\u00a0The following are exempt: business premises, university residences managed by the CROUS, rural agricultural buildings (barns, stables, etc.), guest rooms and rural lodgings\u00a0\u00a0<\/span>located\u00a0<\/span>\u00a0in rural revitalization zones (ZRR).<\/span><\/p>\n

Total or partial exemption?<\/span><\/h2>\n

The exemption is total if you hold the supplementary\u00a0\u00a0<\/span>disability allowance\u00a0<\/span>\u00a0(ASI), the solidarity allowance for the elderly (ASPA), or if you receive the active income solidarity (RSA) as your only income.\u00a0<\/span>Also exempt are people over 60 or people recognized as indigent, that is to say extremely poor.\u00a0<\/span><\/span>For example, single people whose taxable income does not exceed 25,156 euros benefit from a partial exemption.<\/span><\/p>\n

Special cases<\/span><\/h2>\n

Unoccupied unfurnished accommodation is not subject to council tax.\u00a0On the other hand, the tenants of a company accommodation, free of charge or not, must pay the housing tax.\u00a0The roommates are liable for the residence tax in equal shares.\u00a0In the case of a short-term furnished rental, there is no residence tax for the tenant.<\/span>
Soci\u00e9t\u00e9 d’Avocats DAMY<\/span><\/a>\u00a0, Nice, Taxes and duties-The housing tax, Update 2022.<\/span><\/p>\n<\/div>\n

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The housing tax, the amount of which differs from one municipality to another, is used to finance certain public expenditure.\u00a0Who is liable and under what conditions? Why is it ?\u00a0Who pays it? The\u00a0housing tax\u00a0is collected on behalf of the municipality and the department in which your accommodation is located.\u00a0It is used to finance public expenses […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[326,310],"tags":[],"class_list":["post-5554","post","type-post","status-publish","format-standard","hentry","category-derecho-fiscal","category-tax-law"],"yoast_head":"\nTaxes and duties: housing tax - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Taxes and duties: housing tax The housing tax, the amount of which differs from one municipality to another, is used to finance certain\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/taxes-and-duties-housing-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxes and duties: housing tax - 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