Question 1235 — value added tax

Summary

Mr. Vincent Rolland draws the attention of the Minister of Action and Public Accounts to the VAT recovery system applied to communities when the latter intervene on goods intended for rental. Everyone knows how rural municipalities have a determining role in the development of their territory and the services offered to the population. Without public action, it is not uncommon to see the last business disappear or the last agricultural operation and it becomes more and more difficult to install a health professional. This is why these communities intervene to invest in buildings or equipment which are then rented to the expected beneficiaries in the area. These procedures also allow certain municipalities to rent some rehabilitated housing in disused buildings of their historical role like many schools. In these cases, it is an opportunity to find some revenue that has become rare in the community budget but also to retain a few more residents. However, in cases where the investment leads to the rental of the object of the investment, the community cannot benefit from the FCTVA. This singularity in the VAT compensation regime is a brake on investments premises and consequently to development in rural areas. Also, given the importance that this may represent for many communities in the municipal group, and the collective interest in public investment, he wishes to know the actions that the Government intends to take on this subject.

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