Tax on vacant accommodation
A vacant accommodation is an unoccupied and unfurnished property, or with no sufficient furniture to allow the occupation and therefore not subject to residence tax.
A vacant accommodation is an unoccupied property in one of the following cases:
- Offered for sale or to let,
- Already allocated to a buyer or a tenant but still not occupied,
- Awaiting for inheritance settlement,
- Kept by an employer for future use for the benefit of employees,
- Kept vacant and with no specific assignment by the owner (a very dilapidated housing ... etc).
You must pay the tax on vacant accommodation if you own a property or under “ususfruit” or as lessee to construction or rehabilitation. If you own several properties, you must pay the fee for each of them.
Your property is taxable if it is located in a town belonging to an urbanization area with 2 following characteristics: over 50 000 inhabitants where there is a imbalance between offer and demand for housing.
Your property is taxable if it is vacant on the 1st of January of the year for at least 1 year. However, if you occupy your property momentarily (duration not exceeding 90 consecutive days), it will be still considered as vacant.
You do not have to pay the tax on vacant accommodation in the following situations:
-Vacant accommodation beyond your control (property available for rent or for sale on the market)
-Property occupied more than 90 consecutive days (3 months) in a year
-Furnished secondary home subject to local tax.