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Taxes Foncieres (etc) - New Build


Araucaria
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We're in the process of doing a barn conversion (and it's taking a long time) and I've received a letter from the bureau d'impots inviting me to fill in a form H1 when it's finished.

What concerns me is the covering letter, which explains that there is a fiscal sense of "finished":

"La notion d'achevement des travaux au sens fiscal s'etend de locaux utilisables, c'est a dire, notamment, pour lesquels le gros oeuvre, la maconnerie, la couverture, les fermetures exterieures et les branchements sur les reseaux exterieures sont termines." (please excuse the lack of accents!)

In our case the barn is nowhere near habitable (no staircase, the floors aren't down, the plumbing isn't finished - no water in the internal pipes - and there are no celings in the upper rooms) but all the exterior work is done, roofs, windows etc. But it sounds a bit like it might actually be "finished" in the fiscal sense! In one case maybe not - there's only a temporary single-phase electricity supply, and we're still waiting for the electrician to put the three-phase supply in (right now the three-phase supply only runs to the old farmhouse, and hasn't yet been pulled through the underground gaines the next 30 meters to the barn). That's needed for the central heating boiler - it won't run without it.

Can anyone advise whether now is the time to fill the form in and send it off? We're supervising the work ourselves (and doing some of it) so we don't have a professional adviser for this.

I'd really appreciate help. Otherwise it's down to the Hotel des Impots to ask in my not very good French.

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No, indeed not.

I can see the point of having a restrictive definition - they don't want people living in a new house and refusing to pay the tax on the basis it's "not finished". But on the other hand we'll happily fill in the forms and pay the extra tax, as soon as we're in the house, finished or not. It's just that right now it's uninhabitable - tricky going up to bed up a ladder, and no water anywhere except at the end of a hosepipe. Or lights. Etc

But it was that French definition that worried me. Has anyone any actual experience of filling in the H1 for a new build? If so, when did they do it?

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But you aren't in a new build, you say it's a barn conversion for which, no doubt, you originally had a certificat d'urbanisme positif which was then superceded by a permit de construire. You should not need to inform the authorities you have finished the agreed works until they are finished.

 

No doubt someone can help who has done a new build, but I don't think that is relevant to your situation.

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Judie

sorry, you're quite right, not a new build but a conversion of a farm building. It's just that EVERYTHING had to be done - about the only original bits left are the walls! and it would have been a good deal cheaper to start with a cleared site (but not so pretty).

And as you say we started with a CU and then got the Permis de Construire. I'd imagined the rules work the same way for a barn conversion as for a new house: the standard letter I've received with the form H1 starts by listing what's affected, and it's: "travaux affectant les immeubles batis (constructions nouvelles, additions de construction, demolitions, etc)".

Again, it would be helpful to hear from someone who has had a similar project.

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Spin it out as long as you can. You have to have a finishing date but it can be postponed.

When I had the swimming pool installed I was advised not to lay the last tile so as not to finish the project - thereby putting off the tax for another six months or so.

Lovely van btw.

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