Question 8314 — taxes and duties

Summary

In accordance with a of 6° of article 1382 of the general tax code (CGI), buildings which are used for rural operations such as barns, stables, attics, cellars, cellars, presses and others, intended either to house the livestock of farms and smallholdings as well as the guardian of these livestock, or to hold the crops, are exempt from property tax on built properties (TFPB). Constitutes a rural building in application of the jurisprudence of the Council of State, any construction permanently and exclusively assigned to agricultural use, as well as the ground and the essential and immediate dependencies of this construction, such as courtyards, passages, threshing floors, etc. On the other hand, premises used for housing and their outbuildings are excluded from the classification of rural buildings and remain taxable. In addition, for the granting of the exemption, only the situation of the buildings must be taken into consideration and not the situation of their owner with regard to the taxation of profits derived from rural exploitation. As an exception, the second paragraph of a of article 1382-6° of the CGI maintains the exemption of buildings used for rural operations, even if they cease to be assigned to agricultural use, as long as they are not assigned to another use (garage, storage, storage, etc.). It follows that the non-use of a rural building does not, in itself, lead to the elimination of the exemption. Thus, buildings on rural farms which do not find a buyer following the retirement of the operator and thus remain unused are exempt from TFPB. On the other hand, if the building changes its use (e.g. dwelling, gîte, guest room, commercial premises), it loses its agricultural use and, in consequently, its exemption from TFPB. These premises will then be assessed according to the rules of common law provided for in articles 1496 to 1501 of the CGI. In addition, an amendment aimed at maintaining the TFPB exemption from article 1382-6° of the CGI when activities other than agricultural activities are carried out in a rural building was adopted in Parliament during the examination of the finance bill for 2019. The exemption will be maintained when the share of revenue derived from the ancillary activity carried out in the building does not exceed 10% of the average revenue derived from the total activity carried out in the building over the last three years. Finally, TFPB exemptions, which affect the revenue of local authorities or lead to a transfer of burden to other categories of taxpayers, must remain limited and justified. It is therefore not planned to go beyond.

Machine translation from French. The official text remains authoritative.

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