Question 40394 — taxes and duties

Summary

Mr. Guillaume Gouffier-Cha questions the Minister Delegate to the Minister for Ecological Transition, responsible for housing, on the maintenance of the office tax (TSB) during the work phase of operations to transform offices into housing. The TSB, applicable only in the Île-de-France region, is an annual tax which concerns office premises, commercial premises, storage premises and parking spaces. Since 2018, 420,000 m² of offices have been transformed into housing in France but only 110,000 m² concern the Greater Paris region. This situation must raise questions in view of the historically high tension on the housing supply in Île-de-France and the significant opportunity represented by vacant offices (more than 3 million m² in 2019 according to the prefecture) in this territory. If ambitions in terms of transformation of offices into housing are unanimously shared, it is nevertheless necessary to take into consideration the reasons why the operations are made extremely difficult to carry out. Among these difficulties, the maintenance of the tax on offices during the transformation work phase which weighs considerably on the economic balance of operations. Maintaining this tax is all the more problematic as the The building is no longer usable during the work period and will no longer be used as offices thereafter since it has been transformed into housing. In a context where it is necessary to renew the city within the city in order to limit the artificialization of land, he would like to know his position regarding an exemption from this tax during the work period of the operations of transformation of offices into housing.

Machine translation from French. The official text remains authoritative.

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