Vacant housing tax (TLV)

The tax on vacant housing (TLV) concerns all owners of an unoccupied property for at least a year. This tax must be paid, under certain conditions, especially in tense areas. Terms, conditions, amount, exceptions, we tell you everything about the tax on vacant housing.

Capital video: What is vacant housing tax?

When does the tax on vacant housing apply?

Definition of the annual tax on vacant premises and housing

The tax on vacant housing (article 232 of the general tax code) is a tax due by the owners of a residence which is unoccupied for minimum one year and which is located in a tense area. The tense areas concern the municipalities where many people have difficulty finding accommodation. The sums collected are paid to the National Housing Agency.

Do not confuse with the housing tax on vacant housing (THLV)

This tax concerns the municipalities which cannot set up the TLV. Public inter -municipal cooperation establishments (EPCI) can also put it in place if they have a local housing plan. It concerns the owners or usufructuary of a housing for non -furnished housing vacant for more than two years.

What is a vacant good for taxes?

Definition of a vacant property

TLV taxable taxable accommodation has been vacant for at least a year. Housing is considered vacant as soon as it is free from any occupation for at least one year and is occupied less than 90 days per year.

Consequently, real estate is not subject to the tax on vacant housing as soon as it is occupied more than 90 days in a row during a year. The vacuum clearance is calculated from January 1 of the taxation year.

Housing not subject to the housing tax on second homes

The tax on vacant housing applies to residential dwellings which are not subject to the housing tax. These must be:

• closed;
• covered;
• With minimum comfort elements, such as running water, an electrical installation, health equipment, etc.

Who is affected by the tax on vacant housing?

Municipalities concerned by the tax on vacant housing

The tax on vacant housing is due by the owner or usufructuary of the subject housing. If an owner or a usufructuary Has several vacant dwellings, it is liable for the tax for each of them. The tax is also applicable to legal persons who have vacant real estate.

Cities affected by the tax on vacant housing

The municipalities concerned, and therefore the cities, are listed in decree n ° 2013-392 of May 10, 2013. They are mainly located in large cities and metropolitan areas where the demand for housing is particularly high. These areas include cities like Paris, Lyon, Marseilleas well as rapidly growing agglomerations.

Vacant housing tax: What are the municipalities concerned?

To be subject to the tax on vacant housing for residential use, housing must be in a municipality belonging to a continuous urbanization zone of more than 50,000 inhabitants with imbalance marked between supply and housing request. This concerns more than 1,000 municipalities. The list appears in decree n ° 2013-392 of May 10, 2013.

How is the tax on vacant housing calculated?

The tax is calculated on the basis of the cadastral rental value of the empty accommodation concerned, as is the housing tax. On this basis is applied a tax rate equal to:

• 17 % the first year;
• 34 % from the second year vacation.

How to declare vacant taxes for taxes?

In the event of a first declaration

Vacant housing owners must now declare The state of vacation of their homes before July 1. This includes the mention of the reasons for the vacation and the precise duration of the vacancy. During the declaration, it is necessary to inform:

• the address of the vacant housing;
• the type of accommodation (apartment, house, etc.);
• the vacancy duration of housing;
• The reasons for the vacation, if applicable (for example, in progress such as my complete repair of heating, research of tenants, etc.).

Respect deadlines

The declaration must be made before the End of January of the year following the reference year for the tax on vacant housing. For example, for the vacancy of the year 2024, the declaration must be made before January 2025. Just go to your personal space on the tax site, section “Manage my real estate”.

How to pay the tax on vacant housing?

Tax notice

After declaring that the accommodation is vacant, you will receive a tax notice from the tax administration. This opinion indicates the amount of the tax that you have to pay. The opinion is generally sent between October and November of the year following the taxation year. It includes:

• the amount of the tax to be paid;
• the payment deadline;
• information relating to the property concerned;
• A report of bank details to facilitate online payment or by transfer.

Payment methods

TLV can be set in several ways. Here are the available options:

• You can pay directly online via your particular space on the tax site. By connecting to your account, you can pay the tax by bank card or withdrawal.
• If you have opted for the Authority for your taxesthe tax on vacant housing will be automatically taken from your bank account on the date indicated on the tax notice.
• You also have the possibility of paying by bank transfer, using the banking information provided in the tax notice.

It may be possible to adjust the tax by telepament, provided you respect the procedures indicated in the opinion.

Respect the payment deadline

It is important to pay the tax before the deadline indicated on the tax notice. In the event of non-payment within the deadlines, delay penalties can be applied, thus increasing the amount to be paid.

Case of payments in several times

In some cases, if the tax is high, it may be possible to ask for a stagger payment. This option must be requested from tax services before the payment deadline, and a payment plan will be offered.

What are the housing exempt from TLV?

Are fully exempt of the annual tax on vacant housing the following cases:

• vacant housing that is not for residential use;
• The accommodation whose duration of occupation is greater than 90 consecutive days;
• housing owned by moderate rent organizations (HLM);
• housing requiring significant work to become habitable (amount of the necessary work greater than 25 % of the market value of housing);
• the accommodation whose vacancy is independent of the will of the owner or the usufructuary;
• Furnished second homes subject to the housing tax.

To find all fields of application of the TLV, public finances provide an official bulletin.

How to avoid paying the tax on vacant housing?

Make sure the accommodation is not vacant

The main condition for being subject to the tax is that the accommodation is vacant for more than a year and occupied less than 90 days during the taxation year. If you are able to hire your property Or accommodate someone for more than 90 days during the year, the property will not be considered vacant.

Rent the accommodation

Renting the property is one of the best solutions to avoid the tax. It is enough that a tenant occupies the accommodation for more than 90 days during the year. This occupation makes it possible to exempt the property from the TLV. You can choose to put the property for seasonal or long -term rental, which reduces vacation and escape from the tax.

Initiate renovation work

If the accommodation is vacant because it is under renovation. However, this requires evidence, such as quotes or certificates of work companies, and the work must be carried out significantly and justifiable (for example, renovation of the electrical installation, plumbing, etc.).

Provide good for non -residential activities

If you use good for other activities than housing, as for commercial premises or for professional purposesit could exempt you from the tax. However, the property should not be used for residential purposes, which requires providing supporting documents.

Request an exceptional exemption

In exceptional cases, such as a long -term unemployment or reasons of force majeure which prevent the rental of the accommodation, it may be possible to request an exemption from the tax administration or a suspended payment. This request must be supported by supporting documents and requires an analysis on a case -by -case basis.

How to contest the tax on vacant housing in the event of an error?

People who receive a notice of tax on vacant housing while they consider it not to be indebted can exercise a complaint with the tax administration on which the accommodation concerned depends. It can be made by sending a letter to the taxes exposing the reasons for non-assumption.

Please note, despite the filing of a complaint, You have to adjust the tax. In the event of acceptance of the dispute, the latter will be reimbursed.

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