Question 8719 — local taxes

Summary

In 2019, tourist municipalities received an allocation of DGF per inhabitant higher than the national average, i.e. €182 per inhabitant compared to €180 for mountain tourist municipalities, i.e. an amount 14% higher than the amount per inhabitant received by non-tourist municipalities. Different mechanisms within the DGF are favorable to them. First of all, since 1979, the population used to calculate the DGF population includes secondary residences in order to take into account in the calculation of allocations the cost of charges or developments induced by the presence of permanent homes, whether they are occupied throughout the year or not. Then, article 250 of the finance law for 2019 reinforced the consideration of second homes within the fixed allocation for tourist municipalities with limited tax resources. and with less than 3,500 inhabitants. This provision allowed 1,189 municipalities to benefit in 2019 from an additional flat-rate grant of around 8 million euros. Among these, municipalities located in mountain areas were more specifically targeted since 994 of them are beneficiaries of this increase, or more than 83% of the total beneficiaries. In addition, these municipalities benefit from tax resources specific directly linked to the tourist activity they host. This concerns in particular the tourist tax and the tax on ski lifts. These also contribute to giving them a relative advantage compared to other municipalities to the extent that they are not taken into account when calculating the tax and financial indicators used to calculate grants. Regarding investment more specifically, the amount of commitment authorizations (AE) for program 119 allocations in 2019 is 1.046 billion euros for the equipment allocation for rural territories (DETR), compared to 616 million euros in 2014, and 570 million euros for the local investment support allocation (DSIL), which was created in 2016 and then made permanent. The finance law for 2019 therefore maintained this high level of support for investments municipal and intermunicipal (+€1 billion since 2014). Furthermore, if the finance bill for 2020 includes the overhaul of local taxation, it will not propose the elimination of the housing tax on second homes. Municipalities and EPCIs with their own tax system will retain power over the rate and base of the latter, and will be compensated to the nearest euro for the removal of the housing tax relating to the tax. main residence.

Machine translation from French. The official text remains authoritative.

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