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Some advice sort on Taxe d'Habitation and Tax Foncière.. I have searched the forum but i'm still unsure...

Our house purchase was due to complete on the 20th December but due to a c0ck up at the Notaries office it didn't complete until ~15th January.

The good news for us is that we didn't get hit for Taxe d'Habitation and Tax Foncière, the old owner did (miserable old git deserved it too - long story... )

From my understanding of the www.impots.gouv.fr web site and from here is that the taxes are paid in advance for the coming year and from this year should also include the TV licence (Stop me if I'm wrong !!)

I have a couple of questions :-

1) I understand that you can arrange to pay the taxes by instalments (Again kick me if I'm wrong), if my Taxe d'Habitation and Tax Foncière is up to date to Jan 2006,  should I wait until then to arrange to start paying instalments (or Nov when the bills start arriving) or is it best to get in early ?

2) As the previous owner got hit for the taxes can I assume I'm covered for TV licence for this year / how can I find out ether way ?

Regards

Paul

(London and Dept 24)

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I think you need to check with your local redevance office about the tv license. The owner will be paying for their tv license, not yours and the payment for that will transfer with them AFAIK.

Re the rest, well depending on how you signed for the property then you may well get  bills later in the year for the number of days you have owned the property this year.

I would think about setting up payments for 2006 later in the year, say late summer time.

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We had a similar date of signing 2 years ago.

We did not have to pay Habitation as we were not in residence or have any furniture in the house on Jan 1st, we did have to reimburse the previous owner for a proportion of the years Fonciere as he owned the house for part of the period and we were liable for our period of ownership.

TV licences are changing this year I believe, see other postings on here for information about that.

Welcome to France and good luck
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racerbear you weren't liable for anything unless you agreed to be. It states clearly on the back of both bills:

It is marked living in the property or owning the property and is marked as follows:

au 1er janvier de l'annee d'impostition. Les cotisations sont dues pour l'annee entière.

If you fork out it is an amicable agreement, but you don't owe the state a cent, and are only benefitting the vendor, hence no official liability at all.

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I'll say again, you were not liable. That there is this agreement between the parties is not an official liability. If you sell say in February, just try telling the Fisc that you weren't liable for the full year. They will chase you for the money, not the purchaser.
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Our house purchase was due to complete on the 20th December but due to a c0ck up at the Notaries office it didn't complete until ~15th January.

The good news for us is that we didn't get hit for Taxe d'Habitation and Tax Foncière, the old owner did (miserable old git deserved it too - long story... )

He is liable for the Taxe Habitation, no problems, as he was the owner on the 1st January. It is not your concern.

 As far as Foncière is concerned, do not be surprised to get a bill for your share at the end of this year when the seller receives the facture. All will be revealed in your acte de vente.

2) As the previous owner got hit for the taxes can I assume I'm covered for TV licence for this year / how can I find out ether way ?

No you are liable for your own licence. Remember as TU says, the owner on the 1st January is liable for both taxes but in most cases, the acte will tell the purchaser that they are legally liable for the Taxe Fonc, for equal payment of 1/365 for every day it is owned by both owner and buyer.

 

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What Teamed Up says is correct.

The person who is the registered owner/ occupier of  the property on the First Of January will be billed and is responsible for paying the sums demanded.

So in this case the bill will go to the vendor in August / September/ November 2005.

What Miki says is also correct.

In most cases the Notaire inserts a clause in the sale document which will stipulate that the owner wishes to recover part of the tax fonciere in proportion to ownership during the year.

So it's likely that they will be in touch later in the year. But do check your copy of the acte.

When we recently sold were asked if we wanted to recover the half of December's Fonciere that we could charge the purchaser. Being in a gernerous mood we waived our right to one twenty-fourth of 120Euros.

Incidentally we were told that as we has sold late in the year we would probably still be billed for the 2005 taxes, as the files would not have been updated before the bills were issued (Ie Next September!!!!)

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Many thanks everyone for the good information.. I've not got my copy of the Acte yet but will check on it's arrival if there's a reclaim clause in it, still pleased that the delay has saved me a few € 

We'll be down again in a few weeks so I'll check then about the TV licence, there's no TV there yet but we will be taking one down soon.

Thanks

Paul

(London and Dept 24)

 

 

 

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