At the end of each year, each one must discharge payment of its tax of dwelling which is applicable for all the owners or tenants of real estate. The calculation of the tax is done in reference to the situation of the taxpayer at January 1st of the year of assessment. The payment of this tax is part of the crucial factors of the acquisitive regulation.
Who is indebted?
Very occupant of a residence on a purely principal basis must discharge this tax. And so that the plate can be established, this individual must occupy a room of dwelling located in France at January 1st of the year of assessment.
All the types of dwelling are concerned with this situation, that one is owner of housing, tenant (subtenant, or occupying without title) or occupant on a purely free basis. However, according to the case, the payment terms can vary. That thus implies that in collocation, each person who lives in the residence is responsible for the collective payment of the tax.
The taxable person also varies according to the type of hiring which is the object of taxation. For the furnished hirings for example, the duration of the hiring is taken into account. And if it is about one furnished tourism, it is the owner financial backer who will undertake the tax dwelling. In the event of permanent dwelling, the tenant is in charge of the liquidation of the tax. For specific situations of the failing tenant, the payment of tax can be asked the financial backer if this one did not inform the Tax department of the departure of each tenant.
Base calculation
The calculation of the tax of dwelling is based on the rental value of the dwelling which is established according to the category of the building, its surface, the elements of comfort… and exists since the years 1970.
The rental value corresponds to the amount of the rent if it were put in hiring on the market. It is a fictitious income based on the determination of a balanced surface to which one adds added-value according to criteria, those quoted previously. From there, one will add surface equivalences made up of fictitious square meter.
Any modification made to the object of imposition must be made share with the Tax department to determine the new base. It is the same for new constructions which must be paid in a special declaration 90 days after the end of work.
Exemptions
The tax of dwelling can be the object of cuts of amount, total or partial according to the case. Cuttings off then are applied to the rental value of the dwelling and are deduced from the tax. In fact the communities decide type of possible abatements and their mode of application.
In parallel, the abatement can be contractual or apply by a percentage to the rental value. For the residences used as principal residence, they profit from abatement for dependants of 10% for the first two children and of 15% for the people attached to the following household for tax purposes.
The code of the taxes envisages a complete exoneration for the titular sensitive households of:
the additional allowance of disability or the supplementary benefits to the elderly people
the allowance with the handicapped adults who live with a certain given income
the people who perceive the RSA |
