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Advice on Tax D'Habitation

Posted by gordygrk2-184034 - Created: 14 years ago
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I have rented out my appartment in Nice since July of 2003 and it will be vacated in July 2004. I was led to believe that they would be responsible to pay the Tax D'Habitation for the year 2004 but have been told by our Management Company that this tax is only applicable to non furnished accomodation.  I have checked various French sites but cannot find the exact terms as to this tax i.e. furnished or unfurnished.  I really would appreciate any help in this matter.

Gordy.

Gordon

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7 replies (Showing replies: 1 to 7)

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Posted by gordygrk2-184034 - 14 years ago

Thanks a lot GerbilGordon

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Posted by gerbil-194494 - 14 years ago
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Posted by gordygrk2-184034 - 14 years ago

Thanks a lot Steve, really appreciate you looking that out for me.

Hope that it will help to clear up this issue, as the management company have charged our tenants ' Taxe de sejour', which I don't think is appropriate, as the rental was for a full 12 month period.

I owe you a beer or 2.

 

Gordon

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Posted by Steve R-187639 - 14 years ago

The following is from a letter I received from the Centre des Impots in Feb 2003:

Principe général (article 1408 et 1415 du CGI):

La taxe d'habitation est émise d'après les faits existants au 1er janvier de l'année d'imposition, pour l'année entière, au nom des personnes physiques ou morales qui ont, à quelque titre que ce soit, la disposition ou la jouissance à titre privatif des locaux imposés.

S'agissant des locations meublées consenties pour une courte période (moins d'un an), la taxe d'habitation incombe effectivement au propriétaire. (CE, 28 février 1938, Dame Ruelle, RO, p.152), l'appartement étant à la disposition du propriétaire en dehors de la période principale de location.

Hope that helps.

Steve

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Posted by gordygrk2-184034 - 14 years ago

Steve

Could you possibly dig out that appropriate law/article?

I would be very grateful

Thanks

Gordon

Gordon

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Posted by Steve R-187639 - 14 years ago

The person occupying the premises on the 1st of January of each year is liable to pay the Taxe d'habitation.

One exception is when the property is let furnished for a period of less than 12 months (with bail to prove it) then the owner pays. There may be other exceptions that I'm not aware of.

This was the case a year ago - may have changed since?

I can probably dig out the appropriate law/article if required.

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Posted by szozu - 14 years ago

I thought this was paid by whoever was living there on January 1st--with the exclusion of seasonal rentals of short duration. I seem to recall that hotels in France slap on a Tax d'Habitation to your room charges.

Lana