If you are the lucky holder, you have received this almost comminatory injunction from the Directorate General of Public Finance. "Owners: implementation of a new reporting obligation", the letter tells us at the outset, with the need to respond before June 30, 2023.
"As you know, the housing tax on principal residences is abolished, from 2023," it explains. And to recall that "housing taxes on second homes and vacant premises are however maintained".
The tax authorities need to know if the owner of the place is the user, or, on the contrary, if he rents the premises to a third party. In the first case, he will collect the housing tax (TH), badly named. "A second home is accommodation used for short-term stays (weekends, leisure or holidays)", according to the INSEE definition.
See alsoSecond homes: what the tax authorities are preparing
It would be more appropriate to speak of a "housing tax" for these dwellings, most often pavilions, "shutters ...
This article is for subscribers only. You still have 78% to discover.
Want to read more?
Unblock all items immediately.
TEST FOR 0,99€
Already a subscriber? Log
