In the field of the real estate, there is a system of local imposition specific which one calls “real estate tax”. This imposition applies as well to the owner as with the usufructuary. For the owner more particularly, this form of contribution is named “real estate tax on the built properties”. But in this same optics, there are also conditions of exemption on the matter.
The legislation and properties concerned with the tax
The real estate tax is governed by the General Tax Code in particular in article 1380 and those which follow it. According to this text, this imposition is applied by all the real estate being to the French territory. It relates to especially all constructions established above ground, but also in basement and in this case, it has there two conditions attached to this tax.
Initially, it is necessary that the buildings are perpetually fixed on the ground and thus not to be removable without its materials being demolished. It is what implies that the mobile hutments and the caravans are not taken into account. It is necessary also that constructions refer characteristic of real truths. Thus, the equipment which is attached to them is subjected to the real estate tax if they have these characteristics.
Article 1381 of the code in addition enumerates the other types of properties which require the payment of the real estate tax. There is the equipment affected to place people or goods like the hangars or the installations being used to store commercial articles. They can be reserves and tanks but also the fruits of work of masonry having the aspect of a true construction.
Always according to the provisions of this article, the maritime boats restored to be used of dwelling or commercial premises or industrialists are subjected to the imposition by real estate tax. But the grounds of constructions as well as the grounds forming a dependence essential with above mentioned constructions are also concerned.
In which cases the tax does have it temporary or permanent exemption?
There are various cases of exclusions envisaged by the General Tax Code for the financial tax. In this field, there are temporary conditions of exclusions for recent constructions. These clauses are enumerated by the provisions of articles 1382 to 1387 of the code. For this purpose, the temporary exemptions are of:
• 2 years for all new frames under certain conditions;
• 15 years if those understand residences with reasonable rent;
• 25 years in other cases.
To be given these exemptions, one should not forget to make a statement of completion of property to the competent jurisdictions. These conditions of exemptions can be wide by the territorial collectivities according to its situations. For example, part of Article 1383 makes it possible to know that the local authorities which can not apply real estate taxes for the constructions established in a zone of rural revitalization under certain conditions.
The buildings being on dangerous sites, as for them, profit from a permanent exclusion. But that is valid provided that they were built either before the establishment of a prevention plan of technological risks, or before the establishment of the dangerous equipment which is close to them. |
