Taxe d'Habitation advice please

Banking & Financial Tax & Social charges
#1

We are in the process of selling our residence secondaire in Brittany; l’Acte Authentique currently scheduled for 10 January. Taxe d’habitation demand received today, but with reduced payment options. No cheques over Euros 300, and no immediate RIB option. We’ve never had an impots.gouv.fr account as we had no income of any kind within France; and were always able to pay official bills by cheque or RIB. Whilst I have no objection to having such an account - even to pay what I hope will be our last ever tax bill - I am unable to open one remotely, since documentation has to be provided to my local finance office.

Having read elsewhere that the tax is due even if one is moving on (the principle apparently being that one benefits at the new address from the tax already having been paid on the previous property - not useful to us since we won’t be in France) I’m not sure what my best option is, from the following

  • Simply ignore it; (probably not the best idea);
  • Pass it on to the buyer of our house; (probably not allowed);
  • Wait until we come over for the Acte Authentique and pay in person (i.e. late);
  • Send a cheque or RIB with all the references attached and let the Centre des Finances work it out; (the telephone advice line does allow for an RIB option, but requires the attachment of the talon with the pre-printed data - which is not, for the first time that I recall, part of the demand document);

I’m veering towards the last option, but would be grateful for any thoughts/advice forum members may have.

#2

Perhaps have a word with your Notaire and see if it can be paid out of the proceeds… directly to the Tax folk… you will be paying CG tax on the sale anyway… so there will be that accounting to be done… presumably…

#3

You should be able to pay online, you don’t need a full account, just the reference number on the bill - I did some notes a couple of years ago if you search the forum.

But, briefly - go to impots.gouv.fr, click “votre espace particulier” then under the bit that asks for your 13 digit number (which you won’t have) there’s a big green button labelled “Payer en ligne” - click that and follow it through.

#4

Since taxe d’hab is essentially paid in arrears your buyers would be unlikely to accept it! However a good reminder to make sure they accept that next year’s bill will be down to them. Officially whoever is in place on 1st January 2021 pays the bill for the whole 2021 year.

If I were in your position I would write however many cheques of under 300€ you need to to make up the full amount and stick them in an envelope and send them. I wouldn’t give them a RIB just in case things don’t get registered properly for next year.

#5

As above @JohnA should have no problem paying the bill with his RIB on the telepaiement site, you just need the reference numbers from the bill, not a full impots account.

#6

Thanks for that - I have been on the site (I do have the number) but didn’t see that as an option - will try again.

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#7

This is another reason that I never registered online! Seriously tempted by the multiple cheque idea, though.

#8

Here’s the full description

#9

You have various payment options but have to go to extra effort to get a recurring payment set up, just doing a one-off this year is the default.

#10

Surely if the sale is taking place next year then John will be responsible for that years bill which will arrive towards end of 2021 for the year of 2021.
It’s unfortunate being lumbered with the bill for 10 days,and a shame the sale could not have taken place before the end of this year.

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#11

Which is why I suggest this needs to be resolved with the Acte de Vente. It is quite normal for the cost to be apportioned between the parties on a sale.

#12

Thank you for these two posts; certainly an issue I’ll be clarifying with the notaire in advance of signing.

#13

Splitting pro rata the TAX FONCIERE is common however cannot be enforced legally. With regard to the tax habitation it will be up to the purchaser to agree which, if principle residence will not, as probably exempt. Even in rental properties the tenant exiting the property on the 2nd January gets caught for the current year,no discussion as accepted. I’d like to be a fly on the wall at the notaires when the question is asked!

#14

it would make sense to discuss this with the Notaire before the day itself… :roll_eyes:

#15

see: Toutsurmes-finance.com/immobilier/tax-fonciere-taxe-habitation-charges-qui-paie-en-cas-en-vent

#16

Sure, but our experience was that with a rather substantial purchase there was some give and take between us and the sellers about these things. We got a full tank of oil and a cord of wood, they got six months taxe d’hab & tax fonc.

#17

Thanks to all those who contributed. As a closing comment (and as confirmation), they and others in my position may be interested in the (definitive) reply from the notaire:

'Concernant la taxe d’habitation : c’est l’occupant au 1er janvier qui la règle. Il ne peut y avoir de prorata concernant cette taxe entre le vendeur et l’acquéreur.

Pour y échapper, il faut demander au garde champêtre de la mairie de constater qu’il n’y a plus de meubles dans la maison au plus tard le 31/12 afin de ne pas avoir cette taxe en 2021.

Attention certaines communes ont instauré une taxe sur les locaux vacants proche de la taxe d’habitation.’

In the present circumstances, there is no way we could get over to Brittany to empty the house before the end of the year, so we will just have to accept it.

But I am really grateful that this was explored now; you cannot believe how hacked off I would have been to receive an unexpected tax bill next November.

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