Question 19724 — local taxes

Summary

Ms. Michèle Tabarot draws the attention of the Minister of the Economy and Finance to the terms of application of article 31 of finance law no. 2014-1655 of December 29, 2014. This article gives municipalities the possibility of introducing an increase in the housing tax on second homes with the aim of streamlining the real estate market where an imbalance between supply and demand for housing is noted. In two successive documents published in 2015 then in 2017 (BOI-IF-TH-70-20170720), the Official Tax Bulletin indicated that “premises furnished in accordance with their destination, occupied privately by companies, associations and private organizations and not retained for the establishment of the property tax” are placed outside the scope of this increase. This interpretation led, in fact, to exempting civil real estate companies (SCI) of the application of these provisions which does not seem to comply with either the letter or the spirit of the aforementioned article. In fact, these SCIs are often domiciled outside the municipalities where they own property intended for non-permanent use. Therefore, this interpretation by the administration may lead to the measure passed by Parliament being rendered ineffective in that it offers a possibility of exemption. Also, she would like him can let him know if he intends to include SCIs in the scope of the increase in housing tax on second homes.

Machine translation from French. The official text remains authoritative.

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