Subsection 6: Tax base

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…