Question 43843 — town planning

Summary

Ms. Sylvia Pinel draws the attention of the Minister of the Economy, Finance and Recovery to the concerns relating to the new system for collecting the development tax which should be applied from January 2023. Under article 155 of the finance law for 2021, planning authorizations issued after January 1, 2023 will be due on the date of final completion of the operations within the meaning of article 1406 of the general tax code, that is to say within 90 days from the final completion of the development work. However, it is to be feared that with these new terms, cases of non-recovery of tax in the event of voluntary non-completion of the work or non-declaration of completion of the work will occur. This could result in a reduction in the resources of local authorities, already heavily impacted by local tax reform and the health crisis. Furthermore, the transition from a payment system for this tax based, on December 31, 2022 on the date of delivery of the planning authorization, to a system based on the due date after the completion of the work, on January 1, 2023, will in fact create for a certain period, a significant drop in the collection of revenue for communities and the architecture, town planning and environment councils (CAUE). However, the main resource of the CAUE is the departmental development tax portion dedicated to them. This situation constitutes a threat to the maintenance of their teams and to the continuity of the service provided by the CAUE to the territories. The actors concerned by this new system, in particular the CAUE, are legitimately concerned about the loss of revenue which could occur during this transitional period lasting 1 to 2 years. Also, she wishes to know the measures that the Government intends to take to guarantee the effectiveness of revenue collection under the conditions provided for under the new system. She also questions the anticipatory measures that will be taken to compensate for the financial shortfall for communities and CAUEs during this transitional period.

Machine translation from French. The official text remains authoritative.

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