The tax on vacant housing (TLV) concerns all owners of unoccupied property for at least a year. This tax must be paid, under certain conditions, especially in tense areas. Terms, conditions, amount, exceptions, we tell you everything about the tax on vacant housing. Capital video: What is vacant housing tax? © Artisticoperations / Pixabay – Tax on vacant housing (TLV) Summary See more than seeing less when the tax on vacant housing applies? Definition of the annual tax on the premises and vacant housing tax on vacant housing (article 232 of the general tax code) is a tax due by the owners of a residence that has been unoccupied for a year and tense. The tense areas concern the municipalities where many people have difficulty finding accommodation. The sums collected are paid to the National Housing Agency. Not to be confused with the housing tax on vacant housing (THLV) This tax concerns the municipalities which cannot set up the TLV. Public inter -municipal cooperation establishments (EPCI) can also put it in place if they have a local housing plan. It concerns the owners or usufructuary of accommodation for uncomfortable residential residential people for more than two years. What is a vacant property for taxes? Definition of a property vacant housing housing for TLV have been vacant housing for at least one year. Housing is considered vacant as soon as it is free from any occupation for at least one year and is occupied less than 90 days a year. Consequently, real estate is not subject to the tax on vacant housing as soon as it is occupied more than 90 days in a row during a year. The vacuum clearance is calculated from January 1 of the taxation year. Housing not subject to the housing tax on secondary residences. The latter must be: closed; cutlery; with minimum comfort elements, such as running water, an electrical installation, health equipment, etc. which is affected by the tax on vacant dwellings? Communes concerned by the tax on vacant dwellings the tax on vacant dwellings is due by the owner or the usufructuary of the subject. If an owner or a usufructuary has several vacant dwellings, he is liable for the tax for each of them. The tax is also applicable to legal persons who have vacant real estate. Cities concerned by the tax on vacant housing in common concerned, and therefore cities, are listed in decree n ° 2013-392 of May 10, 2013. They are mainly located in large cities and metropolitan areas where the demand for housing is particularly high. These areas include cities like Paris, Lyon, Marseille, as well as strong growth agglomerations. Tax on vacant housing: what are the municipalities concerned? To be subject to tax on vacant housing for residential use, housing must be in a municipality belonging to a continuous urbanization area of more than 50,000 inhabitants with marked imbalance between supply and housing. This concerns more than 1,000 municipalities. The list appears in Decree No. 2013-392 of May 10, 2013. How is the tax on vacant housing calculated? The tax is calculated on the basis of the cadastral rental value of the empty housing concerned, just like the housing tax. On this basis is applied a tax rate equal to: 17 % in the first year; 34 % from the second year of vacation. Mment for vacant taxes? In the event of a first declaration owners of vacant housing must now declare the state of vacancy of their accommodation each year before July 1. This includes the mention of the reasons for the vacation and the precise duration of the vacancy. During the declaration, it is necessary to enter: the address of the vacant housing; the type of accommodation (apartment, house, etc.); the vacancy duration of the accommodation; the reasons for the vacuration, if applicable (for example, work in progress as my complete repair of heating, research of tenants, etc.). Respect the deadlines the declaration must be made before the end of January of the year of the year of vacant accommodation. For example, for the vacancy of the year 2024, the declaration must be made before January 2025. Just go to your personal space on the tax site, section “Manage my real estate”. Read also: Exemption from property tax: Conditions, Debrication and Ceiling How to pay the tax on vacant housing? Taxation -to -have declared that the accommodation is vacant, you will receive a tax notice from the tax administration. This opinion indicates the amount of the tax you need to pay. The opinion is generally sent between October and November of the year following the taxation year. It includes: the amount of the tax to be paid; the payment deadline; the information relating to the property concerned; a statement of bank details to facilitate online payment or by transfer. Payment pruns. Here are the available options: you can pay directly online via your particular space on the tax site. By connecting to your account, you can pay the tax by bank card or direct debit. If you have opted for the direct debit for your taxes, the tax on vacant housing will automatically be taken from your bank account on the date indicated on the tax notice. You can also pay by bank transfer, using the bank information provided in the tax notice. It may be possible to pay the tax by telepament, provided that the procedures indicated in the notice is complied with. Respect the payroll date is important to pay the tax before the deadline indicated on the tax notice. In the event of non-payment within the deadlines, late penalties can be applied, thus increasing the amount to be paid. Casted payments in several times in certain cases, if the tax is high, it may be possible to request a payment of payment. This option must be requested from tax services before the payment deadline, and a payment plan will be offered. To read also: Property tax on the built properties (TFPB) What are the exempt dwellings of TLV? Are entirely exempt from the annual tax on vacant housing The following cases: vacant housing which is not for residential use; housing whose duration of occupation is greater than 90 consecutive days; (HLM); housing requiring significant work to become habitable (amount of the necessary work greater than 25 % of the market value of the accommodation); the dwellings whose vacancy is independent of the will of the owner or the usufructuary; the furnished secondary residences subject to the housing tax. To find all the fields of application of the TLV, public finances provide an official bulletin. Mment to avoid paying the tax on vacant housing? Make sure that the accommodation is not vacant the main condition to be subject to the tax is that the accommodation is vacant for more than a year and occupied less than 90 days during the taxation year. If you are able to hire your property or house someone for more than 90 days during the year, the property will not be considered vacant. Litting the Housing The property is one of the best solutions to avoid the tax. It is enough that a tenant occupies the accommodation for more than 90 days during the year. This occupation makes it possible to exempt the property from the TLV. You can choose to put the property for seasonal or long -term rental, which reduces vacation and escape from the tax. Bring renovation work the accommodation is vacant because it is being renovated. However, this requires evidence, such as quotes or certificates of work companies, and the work must be carried out significantly and justifiable (for example, renovation of the electrical installation, plumbing, etc.). Provide good for non -residential activities you use the property for other activities than housing, as for commercial premises or for professional purposes, this could exempt you from the tax. However, the property must not be used for residential purposes, which requires providing supporting documents. Demand exceptional exemption in exceptional cases, such as long -term unemployment or reasons of force majeure which prevent the rental of housing, it may be possible to request an exemption from the tax administration or a suspended payment. This request must be supported by supporting documents and requires an analysis on a case -by -case basis. To read also: property tax of a new house: principle and exemption How to contest the tax on vacant housing in the event of error? Persons who receive a notice of tax on vacant housing while they consider that they are not liable for it can exercise a complaint with the tax administration on which the housing concerned depends. It can be made by sending a letter to the taxes exposing the reasons for non-assumption. Please note, despite the filing of a complaint, the tax must be paid. If the dispute is accepted, the latter will be reimbursed. >> Our services to optimize your real estate investments Receive our latest news each week, the flagship items to support your personal finances. (Tagstotranslate) Imp U00F4TS Local (T) Housing Tax (T) Fonci tax u00e8re
