Question 4223 — housing

Summary

Mr. Antoine Armand draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty to the complexity of declaring real estate to the tax administration. Required for the calculation of the cadastral rental value serving as a tax base for various local taxes, the declaration of the surface area of ​​a property to the tax administration is mandatory and must therefore be updated that a change affects the rental value of the property (new construction or reconstruction; change in consistency, use, physical characteristics, environments). However, the lack of clarity of the declaration procedure and the proliferation of different surface calculation methodologies make this common procedure extremely difficult. In accordance with article 324 M of annex III to the General Tax Code, the determination of the weighted surface area of ​​a property uses the actual surface area declared by the owner, which must be measured on the ground between walls or separations and rounded down to the nearest square meter, after application of the corrections provided for in Articles 324 N to 324 S of Annex III to the General Tax Code. It makes it possible to calculate the rental value which must, in certain circumstances, be readjusted, particularly in the case of an attic dwelling. The actual surface area to be declared is thus distinguished from the habitable surface area or the surface area known as the “Carrez law” defined in article R. 156-1 of the Construction and Housing Code, which deducts from the constructed floor area the surfaces occupied in particular by walls and partitions, steps and stairwells and spaces with a height of less than 1.80 meters. Alerted by certain citizens wishing to declare the real surface area of ​​their property, on the absence of inventory of attic surfaces assimilated to non-habitable surfaces by the tax administration, it calls on them more broadly on the complexity of the declaration process presented here and on the lack of readability of a procedure which uses extremely complicated surface calculations, uncorrelated with the habitable surfaces commonly used by owners and tenants. He questions him about the simplification measures that could be undertaken by the tax administration to ease these procedures.

Machine translation from French. The official text remains authoritative.

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