The 2023 income declaration campaign was launched a few days ago. At the same time, some owners need to look at their property declaration. Today, MoneyVox is helping a reader who is wondering how to declare accommodation purchased to be closer to their place of work.
Question from Jullad, April 14, 2024:
Good morning. For my main residence which is located in Paris and which has been sold for more than 1 year, I do not pay housing tax. I bought a small apartment in the South for my work. What should I do to avoid paying council tax? Since this property is considered by the state as a secondary residence.
Hello Jullad, and thank you for your question. You are referring here to the declaration of real estate, a new compulsory act since last summer for all French owners. Indeed, as you mention, no main residence is no longer subject to housing tax since January 1, 2023.
On the other hand, housing taxes on secondary residences and vacant premises are maintained. And unfortunately, an apartment, even acquired to be closer to one’s place of work, is considered a second home.
No plurality of main dwellings
As reported in this article from things, a senator asked the question at the end of 2022 to the Minister of the Economy. The answer, which dates from July 19, 2023, is clear: It cannot be considered to introduce a plurality of main residences in terms of housing tax, even for taxpayers required to have two residences for for professional reasons or benefiting from official accommodation. Such a measure would in fact lead distinctions between secondary residences according to the purpose of their usewhich would create inequalities to the detriment of other taxpayers who, for other reasons equally worthy of interest, are required to have two residences.
You would have understood it: therefore impossible to declare two main residences to be completely exempt from housing tax. On the other hand, depending on the location of your apartment in the South, you may be able to benefit from a partial exemption.
You can avoid the housing tax increase
Because in municipalities where the real estate market is extensive, an increase in housing tax may apply for secondary residences. On this point, the state is more lenient. Article 1407 ter of the General Tax Code indicates that for housing located close to the place where they carry out their professional activity, people forced to reside in a place separate from that of their main residence can request a reduction in the increase. . To do this, you must send a written and justified request to the Public Finance center on which you depend.