2024-03-24 06:00:09
Bercy continues its hunt for undeclared swimming pools. In 2023, 140,000 will be detected using artificial intelligence. And that’s not all: the tax administration has also planned to tackle this year, “undeclared buildings», such as verandas or even garden sheds. “Any construction addition results in an increase in the rental value which serves as a basis for establishing the property tax and the housing tax.», explains to Figaro at the General Directorate of Public Finances. In other words, the tax authorities assume that the swimming pool increases the value of the house and therefore the property tax. And is therefore taxable.
This is particularly the case for all swimming pools of more than 10 m², in-ground or above-ground, which cannot be moved without demolishing it. If you have one, you must, within 90 days of the issuance of the building permit (using this form), you pay a development tax only once. The flat-rate tax base amounts to 200 euros per m², to which a municipal rate and a departmental rate apply. Thanks to this government simulator, you will be able to find out how much it will cost you, in taxes, to build a swimming pool.
6 months in prison for repeat offense
If you have not declared your swimming pool to the tax authorities, have neglected to request a permit from the town hall, have built a swimming pool larger than planned or despite the refusal of the municipality, the bill risks being (very) salty. The fine is includedbetween 1200 euros and an amount which cannot exceed either, in the case of construction of a floor area, a sum equal to 6000 euros per m², or in other cases, an amount of 300,000 euros» (article L480-4 of the town planning code). In the event of a repeat offense, the offender risks, in addition to the fine, six months in prison.
Finally, be aware that the limitation period is six years but civil liability runs for ten years. Which means that after six years, you can no longer be sued. On the other hand, a court may force you to destroy the swimming pool – and fill in the floors -, at your expense, up to ten years after its destruction.
#risking #dont #declare #swimming #pool