It has been several days since the sending of tax notices on vacant housing began. Except that many owners who received it are not subject to this tax, because they occupy their property, a “technical error”, explains the tax authorities.
“You must pay the tax on vacant housing if you are the owner or usufructuary of vacant housing in the municipalities affected by the tax,” explains the public service on its website. The municipalities affected by this tax are those located in tense areas.
This year, the number of municipalities where the tax on vacant housing has increased significantly. In 2023, their number was only 1,136 municipalities. This year, this number increases to 3,697 municipalities. Due to the expansion of the scope taken into account to determine the households eligible for the TLV, the tax authorities acknowledge having made a “technical error”.
Indeed, when sending the tax notice on vacant housing, the tax administration sent this document to certain owners who are not subject to this tax. And this, for the simple reason that they occupy their property (they are therefore not so-called vacant housing). On social networks, many owners have complained about this error.
What should you do if you are one of those who received a notice about the vacant housing tax?
But don’t panic, these owners will not have to pay this tax. Indeed, the General Directorate of Public Finances has announced that taxpayers not subject to the tax on vacant housing will be contacted by email at the end of the week. Subsequently, to cancel the initial notice, a letter will be sent to them by post; the owners concerned do not need to take any action to receive this letter.
As a reminder, the amount of tax on vacant housing “is calculated based on the cadastral rental value of the home. This rental value is revalued each year, in particular according to the increase in prices. The amount of the tax is obtained by multiplying the rental value by a tax rate,” indicates the public service.
Furthermore, for owners who do not receive any email from the tax authorities, they can also make a claim if they believe that they are not eligible for the tax on vacant housing. However, “Filing a claim does not relieve you of paying the tax. You can, however, request a suspension of payment,” explains the public service.
