hardhat Posted February 24, 2008 Share Posted February 24, 2008 hi,can any one tell me who issues them what it says on them and were it goes to when filled in,and if you filled one in three yeas ago can you get a copy of it,thanks all Link to comment Share on other sites More sharing options...
Clair Posted February 24, 2008 Share Posted February 24, 2008 [quote]http://www.impots.gouv.fr/Déclaration H1A quoi sert le formulaire ? La déclaration modèle H1 a pour objet de recenser les constructions nouvelles et d’établir leur valeur locative cadastrale.La valeur locativecadastrale est utilisée seule ou avec d’autres éléments pour ladétermination de la base des impôts directs locaux.L’évaluation despropriétés est assurée par le centre des impôts foncier, avec leconcours de la commission communale des impôts directs à laquelleparticipent des élus locaux et des contribuables. Le formulaire H1concerne exclusivement les immeubles bâtis à usage d’habitation ouprofessionnel aménagés pour être utilisés en totalité par un seuloccupant ou une seule famille. Par local à usageprofessionnel, on entend un local utilisé pour l’exercice d’uneprofession libérale ou d’une profession salariée à domicile àl’exclusion des activités commerciales, artisanales et industrielles. Les constructionsaccessoires à la maison comprenant des pièces d’habitation ou à usageprofessionnel (pièces pouvant être utilisées pour demeurer, dormir,prendre des repas ou exercer une activité professionnelle) doivent êtredéclarées sur le formulaire annexe à la déclaration H1 (imprimé N°6651). Obligations déclaratives Les constructionsnouvelles, changements de consistance ou d’affectation des propriétésbâties doivent être déclarés au centre des impôts foncier de lasituation du bien dans les 90 jours de leur achèvement. Le défaut dedéclaration entraîne la perte des exonérations temporaires de taxefoncière sur les propriétés bâties lorsqu’il en existe. La déclarationtardive entraîne une limitation de ces mêmes exonérations à la périoderestant à courir après le 31 décembre de l’année suivant celle du dépôthors délai. En outre, le défautet le retard dans la formalité de déclaration peuvent donner lieu à unredressement ainsi qu’à l’application d’amendes fiscales. Exonérations de taxe foncière sur les propriétés bâties en faveur des constructions nouvelles : Exonération généralede deux ans : les constructions nouvelles bénéficient d’une exonérationde taxe foncière d’une durée de deux ans.Cette exonérations’applique aux parts régionale, départementale, communale etintercommunale de la taxe foncière pour les locaux d’habitation et auxseules parts régionale et départementale pour les autres locaux. Toutefois, la commune et/ou le groupement de commune peut décider, sur délibération, pour la part qui lui revient :- soit de supprimer cette exonération pour tous les locaux à usage d’habitation,- soit de la limiteraux seuls logements financés au moyen de prêts conventionnés ou deprêts aidés par l’Etat (de type PLA) pour un montant inférieur ou égalà 50% de leur coût ou de prêts à taux zéro. Le Conseil Municipala la possibilité chaque année de prendre une telle délibération pourune date de prise d’effet l’année suivante. Exonération de 15 ansen faveur des constructions neuves affectées à l’habitation principale: les constructions neuves à usage locatif affectées à l’habitationprincipale sont exonérées de taxe foncière pendant une durée 15 anslorsqu’elles sont financées à plus de 50% :-au moyen de prêts aidés par l’Etat prévus aux articles L301-1et suivant du code de la construction et de l’habitation ;-au moyen d’un prêtprévu à l’article R331-1 du Code de la construction et de l’habitationet qu’elles bénéficient du taux réduit de TVA. Exonération de 10 anslorsqu'elles ont été financées à titre prépondérants au moyen de prêtsaidés pour l'accession à la propriété (PAP), octroyés avant le 1er novembre 1985. Exonération de 20 anspour les constructions de logements sociaux dont l'ouverture dechantier est intervenue à compter du 1er janvier 2002, lorsqu'ellesrespectent certaines normes environnementales. Ces exonérations ne s’appliquent pas à la taxe d’enlèvement des ordures ménagères.Où envoyer le formulaire ?au centre des impôts foncier du lieu de situation du bien dans les 90 jours suivant l'achèvement de la construction.[/quote]You should contact your centre des impôts, as they deal with sending the form and acting on it. They have sent me a photocopy of an old one completed by a previous owner, so they migh be able to send you a copy of yours. Link to comment Share on other sites More sharing options...
ams Posted February 24, 2008 Share Posted February 24, 2008 Basically, you are telling the tax authorities when the house has been completed and habitable. if it is a new property, then the year of construction is that year, so no tax fonc to pay and the following two years are also free. In addition it is the start date for new houses in relationship for CGT and TVA. I would also imagine it forms the basis for the two house taxes as the information relates to the number of rooms, kitchen's etc. It also asks for information about the method of construction, type of house and type of materials used.You will have no problem getting a copy of the document, simply visit your local Hotel de Impot and ask for a copy. ams Link to comment Share on other sites More sharing options...
hardhat Posted February 24, 2008 Author Share Posted February 24, 2008 thanks clair,could you, or anyone else tell me,in english what he form acheaves ie is it a declaration that a house is finished,liable for taxes,both? Link to comment Share on other sites More sharing options...
hardhat Posted February 24, 2008 Author Share Posted February 24, 2008 thanks ams,very helpfull Link to comment Share on other sites More sharing options...
Clair Posted February 24, 2008 Share Posted February 24, 2008 Google translation:A statement H1 aims to identify new construction and establish their rental value. The rental value is used alone or with other elements to determine the basis of local direct taxes. The evaluation of the properties is provided by the tax office land,with the assistance of the municipal committee of direct taxes with theparticipation of local elected officials and taxpayers.Theform H1 deals exclusively constructed buildings for residential use orprofessional designed to be used at all by a single occupant or onefamily.Thenew construction, changes in use in built properties mustbe declared at the tax situation of the land of the property within 90days of their completion. Link to comment Share on other sites More sharing options...
hardhat Posted February 24, 2008 Author Share Posted February 24, 2008 does it all so follow that if weve been paying tax de habitation and fonciers for three years that we must have filled in this form, Link to comment Share on other sites More sharing options...
Cjlaws Posted February 24, 2008 Share Posted February 24, 2008 [quote user="hardhat"]does it all so follow that if weve been paying tax de habitation and fonciers for three years that we must have filled in this form,[/quote]No it does not follow that, if you've paid those taxes each year, you must have filled in the form H1. Link to comment Share on other sites More sharing options...
Anton Redman Posted February 24, 2008 Share Posted February 24, 2008 Rough and ready translation – must of the complex bits will not apply to the vast majority of work. What is the purpose of the form: The declaration H1 is to record new constructions and establish their value on the local plan cadastral. Their value is utilised together with other things to establish the local taxable value. The evaluation is carried out by the local tax office with oversight of the local tax commission. The form H deals exclusively real estate built for habitation or professional usage fitted to by one person or a single family. For professional usage, creation of a space for carryout a liberal profession or home working in a profession but exclusing any commercial activity exclusion, artisanal and industrial work Extensions to the house understanding – areas of habitation or for professional usage (coins being able to be used to reside, sleep, take meal or to carry out a professional activity) have to be declared on the form annexes in the declaration H1 (document N° 6651). Compulsory Declarations New constructions, consistency or allocation changes of built properties have to be declared to the local tax office within in 90 days of their completion. Not completing the declaration entails the loss of temporary exonerations of l tax on built properties when it exists. Late declaration entails a limitation of these same exonerations to the period remaining to run after 31 December of the year following that the deposit out period. In addition, the defect and the delay in the formality of declaration can give place to a rectification as well as to the application of fiscal fines. Fundamental tax exonerations on properties built in new construction favor : New constructions benefit from a l tax exoneration of a duration of two years. This exoneration applies to regional shares, departmental, local and intercommunale developments of the local tax for premises of habitation Nevertheless, the commune and/or the grouping of commune can decide, on deliberation, for the share that returns it :- is to suppress this exoneration for all premises for usage of habitation,- is to it limit to the alone accommodations financed by means loans - conventionnés or loans assisted by the State (of typical ++PLA) for an equal or inferior amount to 50% of their cost or loans for zero rate. The Municipal Council may each year to take a such change their descision for the next year.. Exoneration of 15 years in new construction used as the main habitation : new constructions for rental usage allocated to the main habitation are exonerated of fundamental tax during a duration 15 years when they are financed to more of 50% :- by means of loans helped by the expected State to article ++L301-1et following by the code of the construction and the habitation ;-by means of an expected loan to the article ++R331-1 of the Code of the construction and the habitation and that they benefit from the reduced VAT rate. Exoneration of 10 years when they have been financed to preponderant title by means loans helped for the accession to the property (++PAP), granted before 1st November 1985. 20 exoneration years for social accommodation constructions whose opening of yard has intervened to count 1st January 2002, when they respect some norms environmental. These exonerations do not apply to household garbage removal tax. Where to send the form ? To the Local Tax Office within 90 days following the completion of the construction. Link to comment Share on other sites More sharing options...
Cjlaws Posted February 24, 2008 Share Posted February 24, 2008 [quote user="Cjlaws"][quote user="hardhat"]does it all so follow that if weve been paying tax de habitation and fonciers for three years that we must have filled in this form,[/quote]No it does not follow that, if you've paid those taxes each year, you must have filled in the form H1.[/quote]To edit my previous post - If the house was a new build, then yes,assessment for the tax would seem to imply that a form H1 wassubmitted. If, on the other hand, the H1 was required as a result of theconstruction of an extension, then the H1 may never have been submitted.Hope that helps. Link to comment Share on other sites More sharing options...
hardhat Posted February 24, 2008 Author Share Posted February 24, 2008 it was a barn conversion but classed as a new build,thanks for your replies Link to comment Share on other sites More sharing options...
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