Question 9533 — local taxes

Summary

In accordance with the provisions of articles 1407 and 1408 of the general tax code (CGI), the housing tax (TH) is established in the name of people who have, for whatever reason, the disposal or enjoyment of furnished premises assigned to housing, whether the accommodation is occupied as a main or secondary residence. According to administrative doctrine, the main residence means the accommodation in which the taxpayer usually and effectively resides with his family and where the center of his professional and material interests is located or, when one of the spouses exercises a profession which requires him to travel frequently, the accommodation in which his family, and in particular his spouse, resides permanently. Conversely, there is only a default definition of secondary residence which thus corresponds to accommodation not allocated to residential purposes. main which are not vacant. As an extension of the new relief provided for in article 5 of Law No. 2017-1837 of December 30, 2017 on finances for 2018 which will allow approximately 80% of households to be exempt from paying housing tax for their main residence by 2020, the President of the Republic has committed to eliminating the housing tax relating to the main residence for all households. This deletion will be discussed during an amending finance bill planned for 2019. Therefore, the question of taxation of housing not allocated to the main residence (secondary residences and vacant housing) is intended to be addressed during future parliamentary debates.

Machine translation from French. The official text remains authoritative.

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