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Tax d'Habitation


Wibblywobbly
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My place in France is currently at the point where it has been left uninhabitable, just so that I don't pay the full Tax d'Habitation. If I complete the works, but don't live in it then do I become liable for the full payments?

I also seem to recall reading somewhere that upon completion of a renovation a further lump sum becomes payable. Is this correct?

Hoping someone knows the correct answer.

Regards

Rob G

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If I complete the works, but don't live in it then do I become liable for the full payments?

Only when it's furnished again


a further lump sum becomes payable.

If its a newbuild or you have increased habitable space. If you have only refurbished existing space no lump sum charge.

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[quote user="BJSLIV"]

If I complete the works, but don't live in it then do I become liable for the full payments?

Only when it's furnished again

[/quote]

You sure?  Under that criteria all you need to do to avoid taxe hab is take out the furniture from a house and that is not my understanding at all.  AFAIK its whether its capable of habitation, not furnished!!

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I'm with Ron on this one, if the property is capable of beng inhabited it attracts tax d'hab regardless of what furniture it has in it.  Even a renovation project I've been looking at attracts the charge already because it has a water and electricity supply and a roof even though it has been empty of furntiture for a couple of years..
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This is typical of he words used on French sites......

http://droit-finances.commentcamarche.net/contents/impots-locaux/imp2050-taxe-d-habitation.php3

Pour être imposables, les locaux doivent être affectés à l'habitation et pourvus d'un mobilier, même sommaire, afin de permettre une habitation effective. Un logement vacant n'est donc pas soumis à la taxe d'habitation.
Un logement est considéré comme meublé, et donc taxable, même si le mobilier est regroupé dans certaines pièces du local.

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My English friend, who farms near here, bought the slightly-run-down-but-perfectly-habitable house opposite when the old man who owned it retired. It has water and electricity - in fact it has central heating installed! It contains, however, no furniture to speak of though.

Each December/January he asks for it to be inspected by someone from the Mairie, who duly come along, inspect it, and declare it to be (as of Jan 1) uninhabited for the purposes of Tax d'habitation for that year. They probably give him a piece of paper to that effect (actually, knowing France, it's probably the bottom copy of four of a specific form printed for exactly this purpose), and he pays only tax fonciere on the property.

As is evident with the earlier postings - like much else in France - you extrapolate the customs, experiences, and practices, of one comune to another at your peril!

p

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As always, the impots have the last word....

Tous les locaux meublés affectés à l'habitation (maisons individuelles et appartements) et leurs dépendances immédiates (chambres de service, garages…) sont soumis à la taxe d'habitation.

L'ameublement du logement doit être suffisant pour en permettre l'habitation : peu importe le degré de confort du mobilier, ou que vous soyez propriétaire ou non des meubles.

Quant aux dépendances immédiates des habitations, il n'est pas nécessaire qu'elles soient attenantes à votre habitation. Elles doivent néanmoins être situées à moins d'un kilomètre de votre habitation pour être imposées à la taxe d'habitation.

En pratique, les garages ou emplacements de stationnement situés à plus d'un kilomètre du logement ne sont pas soumis à la taxe d'habitation.

 

 

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[quote user="Sunday Driver"]

As always, the impots have the last word....

Tous les locaux meublés affectés à l'habitation (maisons individuelles et appartements) et leurs dépendances immédiates (chambres de service, garages…) sont soumis à la taxe d'habitation.

L'ameublement du logement doit être suffisant pour en permettre l'habitation : peu importe le degré de confort du mobilier, ou que vous soyez propriétaire ou non des meubles.

Quant aux dépendances immédiates des habitations, il n'est pas nécessaire qu'elles soient attenantes à votre habitation. Elles doivent néanmoins être situées à moins d'un kilomètre de votre habitation pour être imposées à la taxe d'habitation.

En pratique, les garages ou emplacements de stationnement situés à plus d'un kilomètre du logement ne sont pas soumis à la taxe d'habitation.

 

 

[/quote]

So Ron (as often) is right

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I did say were you sure BJ!!  I think the criteria is certainly that it has to be habitable to attract tax but if not furnished and not lived in it does not, however, if its lived in it does attract tax, from what SD posted, irrespective of the level of furniture, ie a li-lo on the floor would constitute a bed.  I would cetainly be wary of showing the Mairie a furnished property every year to prove it was enpty, as they are responsible for social housing it might not stay empty long[6]
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Well as always the law must be differently imposed, I had to jump through hoops to not pay tax d'hab on a total shack of a place, I had to go to the prefecture and show that I had devis for works to be carried out including installation of chauffage, electrics replacement etc.  It had not been lived in for years and had not a stick of furniture.

Perhaps things have changed, this was 4 years ago or perhaps the prefecture was having a bad day, he was a bit of t*t on other things.

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Thanks for the interesting information chaps, it may be worth finding out from the local office what their policy is. Of course, I also have to consider whether to finish the renovation and rent it out unfurnished to a local, or furnish it and rent it out as a holiday let, or attempt to sell it as is, or complete it and sell it.

In these economically challenging times, I have an idea that whatever decision I make..it will probably be the wrong one!

Rob G

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