Question 16931 — local taxes

Summary

Mr. Romain Daubié draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the consequences, for local authorities, of the transfer of the management of the development tax from the departmental territorial directorates (DDT) to the general directorate of public finances (DGFiP), which has taken place since September 1, 2022 in application of article 155 of the law of finances for 2021. Nearly four years after this transfer, communities are still largely affected by it. The digital platform “Manage my real estate” (GMBI), supposed to automate the liquidation of this tax based on taxpayers’ work completion declarations, is in reality defective. It fails to correctly process partial declarations of completion, ex officio assessments or amending permits and had only made it possible to process 1,576 planning authorization files after September 1, 2022 nationally as of December 31, 2023, while several hundred thousand files were expected. As a result, national development tax revenue collapsed from €2.3 billion in 2023 to €1.5 billion in 2024, then to around €1 billion forecast for 2025, i.e. a cumulative drop of more than 56% in two years. Added to this structural failure is a second difficulty, distinct but just as penalizing for local budgets: when a building permit is canceled or work is abandoned or significantly postponed after the issuance of a development tax title, municipalities find themselves forced to reimburse sums already collected and, very often, already committed to the project. financing of public facilities. The coexistence of two management regimes - files prior to September 1, 2022 remaining monitored by the services of the Ministry of Regional Planning, subsequent files falling under the DGFiP - further complicates the processing of these reimbursement requests and extends the time limits within which communities obtain a clear response. The deputy underlines that the municipalities of Ain and the departmental council, particularly dynamic in terms of demographics and real estate, may find themselves penalized by this situation. They find themselves today both deprived of part of these revenues due to GMBI's failures and exposed to the risk of having to repay sums in the event of cancellation or postponement of projects, even though the three-year limitation period applicable to the recovery of the tax threatens to make some of these losses permanent. He therefore wishes to know what concrete and immediate measures the Government intends to implement in order to correct the failures of the GMBI platform and to guarantee the municipalities concerned the full recovery of the sums owed to them before the expiration of the limitation periods. He also asks what measures are planned to secure communities faced with repayment obligations following the cancellation or postponement of construction operations, in particular for the benefit of municipalities that do not have sufficient cash flow margins to cope without weakening their investments, and finally, if a payment period without penalty over three years can be considered.

Machine translation from French. The official text remains authoritative.

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