Any person living a building, which they are owners or usufruitières has the obligation to pay the real estate tax annually. This form of imposition is governed by the General Tax Code in its articles 1380 and following. They are the provisions of these articles and other regulations which are relative for them which fixes the procedures of declaration of this form of imposition.
Procedures
It is the Center of public finances which has the right to receive the declaration of the real estate tax. In a more concrete way, the declaration must be transmitted either to the Center of the taxes of the private individuals or the Center of the financial taxes of the locality where the buildings are. But that is not admissible any more after the 3 months of the end of work or the finalization after demolitions, heightening or assignment change.
The declaration is imposed on all those which have been just made build new buildings or which have transformed, restored or just arranged already existing buildings. The time of deposit is even in both cases: 3 months after the reception of the building.
For a declaration concerning a new construction or restoration of a particular house, the form to be used is of type H1 n°6650 cerfa n°10867*04. If it is about an apartment, it is the form of the type H2 n°6652 cerfa n°10869*03 which is adapted. Within the framework of change of consistency or assignment, it will be the form of the type IT °6704 cerfa n°10517*02 which is necessary.
In general, the annual declaration of real estate tax is necessary for the following cases:
• Completion of new dwellings
• Transformations, restorations or installation of old to still be useful of habitat or for other uses.
In fact only the regulations on the matter gather these cases in three elements according to the type of form to be filled.
Provisions for the typical cases
The form of the type IT is intended for transformation of consistency or assignment of a building. But that can change for particular work like the partial demolitions or of the heightenings. One speaks about transformation of assignment when a building having been used as dwelling is transformed into Factory, commercial premise or agricultural room.
But there exist always some exceptions, for the assignment changes concerning a rural building for example, the forms intended for the new constructions can be used. If not, forms CBD, I and U are also possible. The forms can also, besides the centers of public finances, being available in the town halls and on the official site of the competent jurisdictions in the field.
There are certain situations which allow the owners or the usufructuaries to be given an exemption in real estate tax. According to the case, these exemptions can be 2,10,15,20,25 and even 30. To be able to profit from it, it is necessary on the matter to declare it according to the procedures envisaged by the regulations.
There are also restrictions for certain categories of people. The old individuals and the handicapped people, as for them, will benefit from a reduction of land imposition for their main home thanks to a declaration. |
