Since 1er January 2023, the council tax on primary residences is deleted for all taxpayers.
However, the following are still subject to the tax second homes as well as furnished premises not used as a main residence.
Which premises are affected?
These are mainly the privately-occupied furnished premises by companies, associations and private bodies not included in the Cotisation Foncière des Entreprises (CFE) tax assessment.
What about owners of furnished premises?
As a result, a new reporting obligation has been introduced for all owners of residential premises, covering in particular nature of occupation for the first time this year.
Against this backdrop, the authorities are working hard to identify taxable premises, and some associations have recently received their first notice of council tax, often amounting to several thousand euros.
If, indeed, premises furnished in accordance with their intended use are subject to a private occupation and not taxed under the CFE, fall within the scope of the taxe d'habitation, which has its own rules.
However, the audited files show that in many cases, the entire surface area assessed for property tax is transferred back to property tax, without taking into account the different uses of the premises, the areas open to the public or the areas automatically exempt.
Tax expert advice
It is therefore important to analyze the tax base and correct it in the event of over-taxation, especially as the tax is issued every year.
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