I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into being; > The date on which the decision to grant planning permission was made; The date on which the initial tacit planning permission came into being 3° The date of the decision not to oppose…
The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of I of article 1406 of this code; 2° On the date of the report recording completion.
The development tax base is made up of: 1° The product of the surface area of the building by the value per square metre of this surface area, set at a flat rate of €885 for municipalities outside the Ile-de-France region and €1,003 for municipalities within the Ile-de-France region. The surface area of the building is the sum of the floor areas of each enclosed and covered level, calculated on…
I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and, in French Guiana and Mayotte, the same premises mentioned in the same articles 278 sexies and 296 ter ;
The flat-rate value of installations and facilities is set as follows: 1° For pitches for tents, caravans and mobile leisure homes, €3,000 per pitch; 2° For pitches for light leisure dwellings, €10,000 per pitch; 3° For swimming pools, €250 per square metre; > 4° For wind turbines over 12 metres in height, €3,000 per turbine; > For photovoltaic panels, €5,000 per square metre; For solar panels, €5,000 per square metre…
Public establishments for inter-communal cooperation with their own tax status with jurisdiction over a local town planning plan or a land use plan and the communes may, by a decision taken under the conditions provided for in VI of article 1639 A bis, increase the flat-rate value mentioned in 6° of article 1635 quater J up to €5,000. The flat-rate value thus determined also serves as the basis for the…
I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of development tax set by a département may not exceed II -The rate of development tax set by a département may not exceed 2.5% III -The rate of development tax set by a municipality or an…
The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639 A, if the size of the new constructions built in these sectors makes it necessary to carry out substantial road or network works, restructuring or urban renewal in order to make the areas…
For the calculation of the municipal or inter-municipal share of the development tax, if the construction or development project is carried out in sectors with different rates pursuant to articles 1635 quater L and 1635 quater N of this code, the lowest rate is applied. .
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is a Registered Trademark of
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75001, Paris France
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