EFT or local tax of equipment
The local tax of equipment is established by law to land orientation of December 30, 1967 for the benefit of the municipality as well. The value can be established following construction of real estate and investment affected a fraction of its budget. It provides funding for the work of urbanization including facilities such as roads, schools, crèches, sanitation, etc.
The regulations are included in the Town Planning Code and due to the tax code for compliance regulations. Since 2001, following the SRU law, the tax take varies depending on the net floor area or floor areaIt is calculated in increments of extended, except for auxiliary homes and individuals benefiting from interest-free loans.
For building permits issued before March 11, 2010, those with low amount must be paid at once and those that are higher are payable in two times. The first payment is made one year after the award of the construction permit and the second three years after.
Other taxes attached to the TLE
In addition to the TLE, there are also other taxes that are related to construction:
- One that is complementary to the TLE in the Ile-de-France.
- One that is complementary to the TC or tax outstanding for the Ile-de-France with a rate of only 1%.
- The county tax to natural areas, sensitive or TDENS.
- The fee for the financing of Departmental Boards of Architecture, Urban Planning and Environment or TDCAUE.
The TDCAUE can be established in all municipalities in the department by the General Council. With such an arrangement, it may even apply to those in which the TLE is not required. The rate is the percentage of the value of the entire property that is set by the General Council.
It must be paid by anyone who obtained a building permit or the person who started a statement of workIt must be paid 18 months after award of the permit to the tax office in the locality where housing will be built.
Regarding the TDENS it was built by the General Council and is intended for the benefit of the departmentIt provides funding for maintenance and rehabilitation of natural areas planted or notIts value is calculated from the GFA. Like the TLE, it may be paid 2 times.
Local taxes to be paid each year must also be considered. Among them, there is the tax on housing, on land donated, and the garbage collection. Participation in the connections and the financing of new roads and networks also requires a tax levy. |
