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1383-0 B1383-0 B bis

Article 1383-0 B

French General Tax CodeIn force
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Updated 7 Nov 2023

1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties at a rate of between 50% and 100% homes completed before 1 January 1989 that have been the subject, by the owner, of capital expenditure mentioned in article 200 quater and carried out in accordance with the conditions set out in 6 of the same article when the total amount of expenditure paid during the year preceding the first year of application of the exemption is more than €10,000 per dwelling or when the total amount of expenditure paid over the three years preceding the year of application of the exemption is more than €15,000 per dwelling.

This exemption applies for a period of three years from the year following that in which the total amount of expenditure referred to in the first paragraph is paid. It may not be renewed during the ten years following that of the expiry of a period of exemption.

The deliberation concerns the share due to each commune or public establishment for inter-communal cooperation with its own tax system.

2. In order to benefit from the exemption provided for in 1, before 1 January of the first year in respect of which the exemption is applicable, the owner must submit a declaration to the tax department where the property is located, containing all the information required to identify the property, including the date of completion of the dwellings. This declaration must be accompanied by all the elements justifying the nature of the expenditure and its amount.

When the conditions required to benefit from the exemption provided for in article 1383 E and those provided for in 1 are met, the exemption provided for in article 1383 E is applicable. However, the benefit of the provisions of 1 of this article is granted on expiry of the period of application of the exemption provided for in article 1383 E for the period still to run.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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