French General Tax Code
In forceI. - The annual tax on vacant accommodation is applicable:
1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between the supply of and demand for housing resulting in serious difficulties in accessing housing throughout the existing residential stock, which are characterised in particular by the high level of rents, the high level of purchase prices for old housing or the high number of housing applications in relation to the number of annual moves into the social rental stock ;
2° In municipalities that do not meet the conditions set out in 1° of this I where there is a marked imbalance between the supply of and demand for housing, resulting in serious difficulties in accessing housing throughout the existing residential stock, which are characterised in particular by the high level of rents, the high level of purchase prices for older housing or the high proportion of housing allocated to residential use other than that allocated to the principal dwelling in relation to the total number of housing units.
A decree sets the list of communes where the tax is instituted.
II. - The tax is due for each dwelling that has been vacant for at least one year, on 1st January of the tax year, with the exception of dwellings owned by low-income housing organisations and semi-public companies and intended to be allocated on a means-tested basis.
III. - The tax is paid by the owner, the usufructuary, the lessee under a construction or rehabilitation lease or the emphyteutic lessee who has been in possession of the dwelling since the start of the vacancy period referred to in II.
IV. - The tax base is made up of the rental value of the dwelling mentioned in article 1409. The rate is set at 17% for the first tax year and 34% from the second.
V. - For the application of the tax, a dwelling is not considered vacant if it is occupied for more than ninety consecutive days during the reference period defined in II.
VI. - The tax is not due in the event of vacancy beyond the control of the taxpayer.
VII. - Control, collection, litigation, guarantees and penalties for the tax are governed as for property tax on built-up properties.
VIII. - (Repealed).
