The arrival of the term of the payment of the tax of dwelling will be for soon. The French will fall themselves of this payment under the local taxes. An inventory of fixtures thus proves necessary to be able to face the changes which were brought by corrected finance law of June.
The principle
The tax of dwelling applies for all the people having elected tax residence in France. It concerns in particular all the individuals owners or tenant even on a purely free basis of housing within the tax competence of the tax authorities. The people having a main home in France and who live there for one 6 months period at least a year are thus concerned with this tax.
The choice of the corresponding fiscal charges is determined by the territorial collectivities which also fix the possible exemptions and applicable abatements.
More precisely, this measurement concerns the owners of main home or secondary. But also buildings furnished intended for housing and buildings with company not subjected to the land contribution of the companies.
The current rise of the tax of dwelling varies according to your geographical location, but on average for 2011 a household out of two will pay about 976 euros. The biggest rise being for cities as Marseilles with an amount of 1162 euros is a rise of 13.4%.
Way of calculating and of payment
The calculation of the tax of dwelling is based on the value of the real estate concerned. Concerning the tenants, the tax is based for its calculation on the rental value of the good.
The situation of managed at January 1st, 2011 is taken into account for the establishment of the plate. Thus, any change operated after this date will be taken into account only for the calculation of the following year. The taxable people with this tax will have to inform the qualified tax services during the filling of their income declaration.
In parallel, each one will be able to choose with its liking the payment mode which is appropriate to him. The choice which is currently offered in addition to the traditional means of payment is the automatic deductions and the payments for those which have access by Internet there.
According to the method of payment chosen, the deadlines vary in time. The choice of the payment by automatic deduction must be carried out before October 31st, 2011 and the payment carried out before November 15th at midnight. For the transactions carried out via Internet, 15 days additional are granted to carry out the payment. I.e. on November 20th.
The additional taxation, such as that of the specific residences vacant or other residences can free before December 15th.
Specific provisions for certain households and/or dwellings
Alterations however were made as for the payment of this tax. They is in particular abatements according to the incomes, but also the possibilities of exemption.
The abatements take into account the fragile incomes or supporting a certain number of family or different loads. However, the amounts are reached a maximum according to the assessed incomes of 2009. It can be of this fact limited to 3.44% of your incomes in 2009.
Certain fragile incomes can be quite simply exempted or at least see decreasing the amount of this tax. It acts inter alia recipients of the RMI or RSA basic, handicapped people, but also of the people of more than 60 years.
In the same way, certain real goods can also be about it to exempt like the offices of the public civils servant, the residence halls managed by CROUS… |
