{"id":247521,"date":"2024-07-05T15:35:37","date_gmt":"2024-07-05T13:35:37","guid":{"rendered":"https:\/\/group-gac.com\/?p=247521"},"modified":"2025-07-04T10:26:14","modified_gmt":"2025-07-04T08:26:14","slug":"publication-lettre-de-confort-gabriel-attal-ombrieres-photovoltaiques","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/publication-lettre-de-confort-gabriel-attal-ombrieres-photovoltaiques\/","title":{"rendered":"Publication of Gabriel Attal's comfort letter concerning photovoltaic shading systems"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"247521\" class=\"elementor elementor-247521\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c09d6e elementor-widget elementor-widget-text-editor\" data-id=\"0c09d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In February 2023, the President of the MEDEF informed Gabriel Attal, then Minister for Public Accounts, of the concerns of companies in the trade sector regarding the tax consequences of the implementation of the<a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000048250403\">article 40 of law no. 2023-175 of March 10, 2023 on accelerating the production of electricity from renewable sources<\/a> which, as a reminder, requires outdoor parking lots with a surface area in excess of 1,500 m\u00b2 to install shading systems incorporating a renewable energy production process on the entire upper part of the shading surface.<\/p><p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">Until now, the tax authorities considered that the installation of shading systems had the effect of transforming outdoor parking lots into covered parking lots, inevitably leading to a drastic increase in the rental value used to calculate the property tax on built-up properties and the business property tax (cotisation fonci\u00e8re des entreprises).<\/span><\/p><p><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">We publish below the response letter no. MEFI-D23-05326, dated May 16, 2023, in which the Minister of Public Accounts states that the presence of shading systems is still required <\/span><strong style=\"font-style: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">has no impact on the situation of parking lots with regard to their liability to property tax on built-up properties and business property tax (cotisation fonci\u00e8re des entreprises)<\/strong><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var( --e-global-color-astglobalcolor1 );\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d91ef e-transform elementor-widget elementor-widget-button\" data-id=\"e1d91ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_scale_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.4,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2024-07-05\/dfp2\/1052283\/17201927216qZPLyJL\/ReponseAttal16052023.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read the document<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ca43fe e-flex e-con-boxed e-con e-child\" data-id=\"0ca43fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f9df8f elementor-widget elementor-widget-text-editor\" data-id=\"8f9df8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further on, the Minister states:<\/p><ul><li>that the parking lot and the photovoltaic installation, although superimposed on each other, have a distinct use and are therefore valued independently under the applicable legal rules;<\/li><li>there are two fractions of ownership: the parking lot alone, whether or not it is topped by a shade structure, and the photovoltaic system, each fraction being valued separately;<\/li><li>consequently, the installation of overhead photovoltaic panels in the form of shades has no impact on the valuation of the parking lot below, which retains its consistency, use and initial situation as a parking lot valued in category \"DEP 3\" as an open-air parking lot.<\/li><\/ul><p>It also notes :<\/p><ul><li>that photovoltaic panels installed on the upper part of a shade structure are exempt from property tax on built-up properties under the <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044996150\">12\u00b0 of article 1382 of the French General Tax Code<\/a> (insofar as they are intended for the production of photovoltaic electricity) ;<\/li><li>the structures and bases of shaded areas may not be subject to property tax on built-up properties, provided they do not constitute a genuine construction. This assessment is based on a factual situation, under the control of the tax judge (for recent examples, see V. <a href=\"https:\/\/justice.pappers.fr\/decision\/1ad5abfed9f59af9ba5d6efe6f90227828711821?q=ombri%C3%A8re+et+1382&amp;date_decision_min=2020-12-11&amp;date_decision_max=2024-06-06\"><em>TA Toulouse, June 20, 2023, no. 2005549<\/em><\/a>\u00a0<em>; <\/em><a href=\"https:\/\/justice.pappers.fr\/decision\/b5e38245d69d5134122137c3c0644a4c466d0ca0?q=2106784\"><em>TA Montpellier, October 2, 2023, no. 2106784<\/em><\/a><em>\u00a0; <\/em><a href=\"https:\/\/justice.pappers.fr\/decision\/91f0e749707831f6c6f254b4108e258bfe0339ec?q=ombri%C3%A8re+et+1382&amp;date_decision_min=2020-12-11&amp;date_decision_max=2024-06-06\"><em>TA Montpellier, November 20, 2023, no. 2203917<\/em><\/a><em>\u00a0and <\/em><a href=\"https:\/\/justice.pappers.fr\/decision\/9e297dc4530d1fffa41ff1afa282b176f3ca4805?q=ombri%C3%A8re+et+1382&amp;date_decision_min=2020-12-11&amp;date_decision_max=2024-06-06\"><em>CAA Toulouse, June 8, 2023, no. 21TL01194<\/em><\/a>).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-503eda2 elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"503eda2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" 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