When you have a project to build, expand or transform a property, planning applications are required.
But these major works involve other steps, at the top of which their declaration to the Tax Department, in order to update their tax value.
Thus, the purchase of a new apartment or one in a future state of completion or the construction of a house must be declared to taxes using a specific form within 90 calendar days (holidays and weekends included) following the end of construction.
The same applies when you carry out a major transformation of the building, such as elevation, even partial demolition, division into several lots, combining two apartments into one, enlargement or even when you modify an outbuilding to make it a living room. dwelling.
Finally, the formality is also necessary in the event of a change of destination of the property, which happens for example when you transform an old business into housing.
Update the tax base
Remember that any significant change to a building or land can have an impact on its cadastral rental value, which serves as the basis for taxation of property and housing taxes.
As Taxes clarifies, this value "represents the level of theoretical annual rent that the relevant property could produce if rented out."
In practice, however, the calculation is still carried out today on a flat-rate basis based on 1970 data, to which are added discount and revaluation coefficients depending on the market but also on changes made to the property.
Taking inflation into account, the State has also increased the cadastral rental bases by 3.4% on January 1, 2022, promising an increase in local taxes.
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