taxe d'habitation exemption

[R&R]

If a couple share their jointly owned property, one is over sixty and one is not, would there be an exemption of taxe d'habitation if their income is below the  RFR "plafond",  or do both have to be over sixty? 

[Clair]

Details on the exemption can be found here: http://vosdroits.service-public.fr/particuliers/... (in google English HERE)

Details on a possible rebate can be found here: http://vosdroits.service-public.fr/particuliers/... (in google English HERE)

[R&R]

Thank you Clair, but I am still uncertain whether both partners, "conjoints" or "concubines" have to be over sixty to qualify or if it only necessary for the main income provider.  I understand the income qualifications.

[suein56]

Edited as I drew the wrong conclusion.

Try emailing the office concerned and asking, I have found they reply the same day or the next day to queries, and then you have something in writing.

Sue

[Clair]

For married couples, the age (and disability) criteria can apply when one person only is concerned.

[suein56]

[quote user="Clair"]

For married couples, the age (and disability) criteria can apply when one person only is concerned. [/quote]

 

Your French is just so much better than mine!! [Www] ... but I do try.

 

Sue [:)]

[Clair]

[quote user="spg"]Your French is just so much better than mine!! [Www] ... but I do try.[/quote]

I have a slight advantage there, but you do have yours too! [:D]

[R&R]

Is that in officially married or are Pacs couples or just plain concubines included too?

[giantpanda]

Hi!

If ( in this case ) you have done a common income tax return, then only one needs to be over 60.

If you have done 2, there will be a bill!

Yours,

giantpanda

[R&R]

If living together as a couple but not married, can we submit a single tax form or, as I had presumed, do we have to submit separate forms please?

[Clair]

married or PACSed= 1 joint declaration

unmarried living together = 2 separate declarations

[Roz]

Hi Clair, could you tell me please,  if we would be exempt from tax habitation if my husband was 60 in January this year? Or does it also depend in income?  If it is just on age, do they know automatically? We have received this year's bill (due Nov) and am wondering, having read this thread, if we may be exempt?

[Cat]

It depends on several factors Roz, income being just one

[quote user="Sunday Driver"]

Here is a translation of the habitation tax guidance note as published in the Impots website:

EXEMPTION FROM TAX D’HABITATION

People on low incomes are eligible for a total exemption for their principal residence. Beneficiaries of this exception would therefore no pay tax d’habitation.

To do so, they must meet certain conditions, including resources and cohabitation.  To qualify for exemption from tax d’habitation on your principal residence, you must, as of 1 January this year, fulfil the following conditions:

• Be:
  - either older than 60 years and not liable to wealth tax (ISF) in the previous year
  - or a widower or widow, whatever your age and not liable to the ISF in the previous year
  - or recipient of income support (RMI)
  - or recipient of the additional allowance (see articles L 815-2, L 815-3 of the Social Security Code transformed into articles L 815-1 and L 815-24)
  - or entitled to adult disability allowance
  - or be infirm or disabled and unable to support yourself by your work

• The amount of your income tax reference of the previous year must not exceed certain limits (see below). The income limit is not required for holders of the additional allowance or for RMI recipients

• Occupy your home:
  - either alone or with your spouse
  - or with people who are dependent on you for the calculation of income tax
  - or with people receiving the additional allowance
  - or with people whose income tax reference for the previous year does not exceed certain limits (details below)

The exemption is granted without action on your part. However, if you are eligible and if it has not been granted, ask your local tax office, particularly if you qualify for the exemption for the first time.

Income Limits:

For 2007 tax d’habitation, take the revenu fiscal de reference from your 2006 tax avis.  The income limits which must not be exceeded depend on the number of ‘parts’ used to calculate the income tax.

No of parts    Maximum RFR

1                        9,437€                  ie, a single person

1.5                   11,957€

2                      14,477€

 

[/quote]

[Sunday Driver]

Income limits for 2008 (2007 tax avis) are 9,560€ for a single person or 14,666€ for a couple.

 

[Roz]

That's great - thanks very much both!