The unoccupied and uncomfortable housing located in the stretched zone are subject to the tax on vacant housing, to be paid in December, explains Laurent Chatel, associated lawyer at CMS Francis Lefebvre.
By Laurent Chatel (associate lawyer, CMS Francis Lefebvre)
The annual tax on vacant housing (TLV) applies to unoccupied and empty goods of any furniture in the so -called tense territories. That is to say the municipalities located in urbanization areas of more than fifty thousand inhabitants marked by an important imbalance between the supply and the demand for housing.
It is to be paid on December 15 for non -dematerialized payments and December 20 for online regulations, on the basis of a role issued by the administration, without prior declaration of the taxpayer.
The TLV 2022 will be due if the administration notes that no 2021 housing tax has been issued for this accommodation. You are therefore not concerned if the unoccupied property is furnished, since you are submitted in this case to the housing tax (sometimes increased) on second homes.
dispute
In the event of a temporary occupation of more than eighty days the year preceding that of taxation, or vacancy independent of his will, the owner will be able to contest the TLV once issued (the taxpayer then has The choice between paying the tax and making a complaint afterwards, or contesting it by asking for the stay of payment, at the risk of having to pay an increase of 10 % in addition if its complaint is rejected). This tax ceases to be due the year following that of the rental.
Like the housing tax, this tax is seated on the rental value of the accommodation. Its rate: 12.5 % the first year, 25 % in the following years. However, these levels should increase in 2023, to 17 % and 34 %.
We must not confuse the TLV with the housing tax on vacant housing (THLV), which can only apply in the municipalities not located in the stretched zone.