There are certain exemptions that are related to the property or to the person who is the ownerIf, on January of the tax year, you are the owner or usufructuary of an apartment or a house, you will have to pay the land tax on built properties (TFPB). if you buy a real estate property in the course of the year, the seller may ask you to reimburse him for a portion of the property tax, in proportion to the period where you will be the owner of the property. You can take advantage of this exemption, if your income tax reference below certain limits. If you are owner of Aspa, you get an exemption of TFPB of your main home. you will not be charged if you retain the exclusive enjoyment of your old housing and that you are in a retirement home or care facility long-term. If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings. If you are owner of Asi, you get an exemption of TFPB of your main home. you will not be charged if you retain the exclusive enjoyment of your old apartment and you are in a nursing home or institutional long-term care. If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings. If you are receiving the AAH, you can claim an exemption of TFPB on your main home. If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings. you will not be charged if you keep the enjoyment exclusive of your old apartment and you are in a nursing home or institutional long-term care. If you are owner of Aspa or the Asi, you can claim an exemption of TFPB on your main home. If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings. you will not be charged if you retain the exclusive enjoyment of your old apartment and you are in a nursing home or institutional long-term care. If you are owner of Aspa or the Asi, you can claim an exemption of TFPB on your main home. If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings. you will not be charged if you retain the exclusive enjoyment of your old apartment and you're home retirement or in the establishment of long-term care. If you are receiving the AAH, you can claim an exemption of TFPB on your main home.
If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings.
you will not be charged if you retain the exclusive enjoyment of your old apartment and you are in a nursing home or institutional long-term care. You can enjoy a discount of of the TFPB if you were over sixty-five years of age and under years of age on the st January. you will also receive this discount if you retain the exclusive enjoyment of your old apartment and you are in a nursing home or institutional long-term care. If you are owner of Aspa, you can claim an exemption of TFPB on your main home.
If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings.
you will not be charged if you retain the exclusive enjoyment of your old apartment and you are in a nursing home or institutional long-term care. If you are receiving the AAH, you can claim an exemption of TFPB on your main home. If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings. you will not be charged if you retain the exclusive enjoyment of your old apartment and you are in a nursing home or institutional long-term care.
If you were over years of age at the st January, you can claim an exemption of TFPB on your main home. if you have received a maintenance tax exemption housing in, you will benefit in, an increase of the thresholds of income tax reference.
The income threshold corresponding to a share tax is then increased to. If you were exempt from TFPB in because of your income, the exemption is maintained in and even if your earnings are higher than the ceilings. you will not be charged if you retain the exclusive enjoyment of your old apartment and you are in a nursing home or institutional long-term care. Therefore, the barracks, and mobile caravans are exempt, unless they are fixed by fasteners in masonry. Statement to put in the center of the government finance not later than days after the end of the work Your community can remove fully or partially the exemption by a deliberation concerning the buildings for residential use. Local and regional authorities and their groupings may exempt, totally or partially, the the following property of the part that belongs to them. The exemptions applied in your situation are then indicated on the tax notice.
Declaration to submit to the center of the public finances of the place of situation of the property before the st of January of the st year in which the exemption is applicable Declaration to submit to the center of the public finances of the place of situation of the property before January of each year that the exemption is applicable On the other hand, you need to make a statement if it is a new construction or a modification to the building (expansion for example).
Contact the statement at the centre of public finance of which depends on the property within days following the end of construction.
You need to make a statement when you have transformed, restored or adapted an existing construction. Contact the statement at the centre of public finance of which depends on the property within days of the end of the work.
The TFPB is established a times per year, and for the entire year, according to the situation on January of the year of taxation.
The tax base of TFPB is equal to half of the rental value cadastral. The rental value is updated each year If you can not qualify for an exemption, the amount of your TFPB on your primary residence may be capped.
The cap is to reduce the part of the TFPB, which is more than fifty income of your household for tax purposes. The application must be submitted within the time-limits in force in respect of a claim for local taxes. The reduction is granted only on presentation of a claim, with the necessary supporting documentation, at the centre of public finance of which depends on the housing. You must file the claim no later than the thirty-first of December of the year following the year in which the housing has been vacant for at least three months. If you feel you are taxed incorrectly, you can submit a claim to your centre of public finances in the required time. Number purple or plus: cost of a call to a fixed-line number service charge from a fixed phone or mobile.
