Some homeowners paid taxes wrongly on vacant homes, tax authority reports

The tax administration committed “some errors” this month on vacant home tax notices (TLV) “Missent”The General Directorate of Public Finances (DGFiP) reported on Tuesday, November 19, in a press release.

“In certain cases, it is possible that certain users have been erroneously taxed to the TLV or THLV [taxe d’habitation sur les logements vacants] even though his statement was made in “Manage my real estate”on the tax website, notes the DGFiP. “These cases have been identified and will be corrected without any action on the part of the user”he assured.

The public finance department stated that “This is a technical error by the administration” and so? “the cancellation of the notices in question will be carried out directly by the tax administration”.

Interested persons will be contacted by email. “at the end of the week” AND “You will receive the letter canceling the initial notice by mail in the coming weeks”assured the DGFiP.

The administration has not communicated the number of these errors, especially since the campaign to send notices of the tax on housing on second homes (THRS), TLV and THLV began at the beginning of the month, and continues until December 15 for payment, and until December 31. , 2026 for possible disputes.

Increase in the number of municipalities affected by the tax on empty homes

The tax administration has observed that, this year, the number of tax settlements on vacant homes “has increased significantly due to the significant expansion of the scope to which they apply”.

The scope of application of this tax, which affects vacant premises since January 1, 2023 in tense areas and marked by difficulties in accessing housing, increases to 3,697 municipalities in 2024, compared to 1,136 last year.

Outside of these tension zones, the number of municipalities that have introduced the housing tax on unoccupied homes increased from 5,447 in 2023 to 6,417 in 2024. It applies to vacant homes from January 1, 2022.

The public finance department also highlights that opinions can, “like every year”erroneously issued to owners who had not correctly declared the new situation of their accommodation, “despite the strengthening of communication and support actions implemented by the administration”.

The owners, he recalled, “They are required to annually declare changes in the occupancy situation of their property: identity of the tenants for the owners, main or secondary residence for the owner-occupants”.