Hi has anyone been billed taxe d'habitation for their leaseback or appartment under the para hotelier regime?
In our area of Brittany all second home owners have been charged taxe d'habitation at quite hefty rates. Some people in our residence who now rent out their appartments themselves are paying taxe d'habitation as they declared it differently. What is the understanding on this. I thought appartments in a résidence de tourisme were exempt from this for the time being possibly because taxe de séjour is collected.
Taxe d’habitation
9 September 2024
#1
Taxe d’habitation
I ended my lease with PV and moved to a formal para hotelier mandate with a local provider, which means I didnt have to refund the VAT. PV formally paid the TDH when under the lease and I now have to pay it as it is officially a second home and subject to TDH as are all second homes.
The leaseback management company should be paying an equivalent of taxe d'habitation for apartments in resort as they ere are the 'tenant'. Apartment owners should only be paying taxe fonciere as taxe d'habitation paid by tenant. Owner only liable is no tenant living in apartmet or not managed by leaseback company.
That is incorrect. If the lease has ended and you "self manage" (in theory para-hoteliere) you have to pay taxe d'habitation. In fact the new BIENS IMMOBILIER declaration I suspect has been introduced to find out the status of your lease (it is linked to the mgt company SIRET) and therefore to see who is liable for this "taxe".