Question 15487 — local taxes

Summary

Mrs. Annaïg Le Meur draws the attention of the Minister of Action and Public Accounts to the property tax reductions on non-exploited property for commercial or industrial use. Article 1389 of the general tax code provides that taxpayers can obtain a property tax relief on built properties (TFPB) for a building used by the taxpayer himself for commercial or industrial use. This relief applies in the event of vacancy or non-use, when this situation is beyond the control of the taxpayer, for a period of at least three months on all or part of the building capable of being rented. However, it appears that this relief is not possible when the owner of the building, having a commercial or industrial activity in the same building, manages this property in the form of a civil company. real estate (SCI). She therefore asks him to explain the reasons for this situation and whether the Government plans to modify the legislation in force.

Machine translation from French. The official text remains authoritative.

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• Annaïg Le Meur · auteur

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