Question 15874 — local taxes

Summary

Mr. Fabrice Brun draws the attention of the Minister of Action and Public Accounts to the application of articles 1388 to 1388 octies and 1409 to 1413 of the general tax code in matters of liability to housing tax and property tax on swimming pools and natural bathing pools. By virtue of these articles and a literal reading of BOFIP IF-TFB 20-10 and IF-TH 201-10, if the traditional swimming pool is subject to tax, a swimming pool of natural swimming is in theory not taxable under the housing tax (TH) and the property tax on buildings (TFB). However, it appears that in practice, the question is studied on a case-by-case basis by the DGFIP services. This is why it is often recommended to owners who create natural swimming pools to highlight the natural and ecological side of the natural swimming pool. However, this approach does not ensure evasion of taxation and if the representatives of the tax administration decide not to make a difference between the natural swimming pool and the abiotic swimming pool, the taxpayer must then bear the TH and the TFB, which is contradictory with the general spirit of the aforementioned articles of the general tax code. This is why he asks whether the Government would be willing to clarify these provisions within the framework of a new BOFIP instruction to guarantee exemption from TH and TFB for natural bathing pools.

Machine translation from French. The official text remains authoritative.

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