Question 8334 — real estate wealth tax

Summary

Mr. Frédéric Falcon draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty concerning the reduction in the market value of real estate with regard to the energy performance rating established by the energy performance diagnosis (DPE) at the time of the real estate wealth tax declaration. Now legally enforceable, the DPE significantly influences the market value of housing. It appears in fact that properties with poor energy performance systematically suffer a discount ranging from 10% to 30% on the real estate market, due to their less attractiveness, the obligations to carry out energy renovation work and the rental restrictions provided for by the “climate and resilience” law. Moreover, the recognition of this “green value” cannot forget that the energy performance diagnosis constitutes an unreliable tool, where nearly 71% of DPEs carried out are ultimately erroneous according to a study by Hello Watt (40% of DPEs carried out have one label of deviation from reality and 31% of DPEs carried out have two labels of deviation from reality). This situation is explained both by the complex nature of the calculation method used for its establishment and by the practices fraudulent methods that some diagnosticians still use today. Faced with this reality, there is to date no clear tax doctrine allowing this discount to be explicitly integrated into the assessment of the market value and therefore serving as a basis for taxation at the IFI. This situation thus creates tax insecurity for taxpayers, who nevertheless wonder about the methods of taking this reduction into account. energy in their declaration and raises a risk of tax adjustment in the event of divergent interpretation by the administration. The MP asks the Minister if the General Directorate of Public Finances (DGFIP) intends to clarify its position by allowing taxpayers subject to the real estate wealth tax (IFI) to apply a reduction on the market value of the real estate of their assets presenting a DPE with a grade G, F or E. He would also like to know if precise instructions will be communicated to each departmental directorate.

Machine translation from French. The official text remains authoritative.

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