10 million euros. This is the amount collected by the tax authorities during its ruthless search against undeclared swimming pools, i.e. approximately €4,380,000 in the Bouches-du-Rhône (13), 2 million euros in the Var (83), €140,000 in Morbihan (56). This artificial intelligence device, which is still experimental at the moment, was tested on a scale of 9 departments before it was gradually expanded throughout the country, from the month of September. A profit that the tax authorities still consider the search for undeclared pergolas, verandas and garden houses, through the same system.
If you don’t want to go through recovery, it’s better to declare your new equipment as taxable. Le Figaro provides a summary of the taxes you will pay if you buy a swimming pool, pergola, veranda, garden shed or box for your car. “When we increase the living space of a property, we are talking about expanding the house and this creates an increase in taxes.“, explained the General Directorate of Public Finance, DGFiP. In fact, the rental value of housing increases thanks to these extensions that increase the property tax, especially.
France has more than 3 million private swimming pools. On average, they measure 30 m² and generate an increase in property tax of €200, according to DGFiP. If you declare your swimming pool tax 90 days from the end of the work, you will benefit from the property tax exemption for 2 years. The only way to avoid seeing your property taxes go up because of your swimming pool: get one that’s removable, that can be easily moved without breaking it, like an above ground pool. for example.
A swimming pool that exceeds 10 square meters basin is subject to development tax, a local tax that is paid when construction or expansion operations are carried out. This explains why the French especially like pools of less than 10m². Good news, however, if your pool exceeds 10 m² and you need to pay this tax, it is charged only once.
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The flat tax base amounts to 200 euros per m² for development tax. The size of the pool determines the amount of tax levied. If we make a simulation through the government site, for a 30 m² swimming pool in Marseille (13), with a tax base of €6,000 therefore, where we apply a municipal rate (5% here ) and a department rate (of 1.5%), it will cost you 393 €. In Lille (59), the municipal rate is also 5% and the departmental rate is 1.4%. For a pool of 30 m², calculate 387€.
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In principle, a pergola is not taxable. “A pergola is defined in several posts. It provides shade but is not habitable. It acts as a parasol. This is not an extra piece“said the Directorate General of Public Finance.
However, this definition is not so clear to everyone. A citizen living in Orléans complained of Figaro a letter from the Orléans Coligny Public Finance Center. The latter assured him that the pergola attached to his house was taxable, relying on the General Tax Code (articles 1380-1381, paragraph 1), which stipulates that “also subject to property tax on built properties: installations intended to house people or things or to store products as well as masonry works that have the character of real constructions“.
A contradiction that Le Figaro forwarded to DGFiP. He replied that “pergola equipped with a system of rails with the possibility of closing is taxbecause it is comparable to a real building, a kind of veranda, inhabited in summer as in winter. Pay attention to the way your pergola is composed. Check carefully whether it closes or not.
“A veranda is enclosed by glass walls and always equipped with a heating system. We can live in it, we can equip it. So it’s tax“, assures the DGFiP. It is actually a part of the house in its own right and therefore an extension of it and therefore increases the tax on your property. He that”well anchored to the ground in a strong and stable way, making it a real construction“explained Marina Fages, head of new projects at DGFiP, during the TF1 newscast on August 29. The amount varies according to the surface of the veranda but also by municipality. You will benefit from a two-year exemption from taxes of the property to create a veranda if you declare it to the property tax authorities within 90 days after it, such as a swimming pool. The development tax, due to any creation of a closed and covered floor area with an area greater than 5 m² and a ceiling height greater than or equal to 1.80 meters, also applies.
If the surface of your garden shed is less than 5 m², you are not a good customer for the tax authorities and you will be completely exempt from development tax. On the other hand, garden sheds with an area of more than 5 m² and a ceiling height of more than or equal to 1.8 meters are subject to development tax, even if they can be dismantled. In 2022, this tax increases to almost 7%. A fixed amount of €753 per m² applies. You can calculate the amount using the government simulator: in Brest (29), it is approximately €338 for a 10 m² garden shed (with a municipal rate of 3% and a departmental rate of 1.5%), for example against €361 in Le Mans (72) for an accommodation of similar size, with a municipal rate of 3% also and a departmental rate of 1.8%.
“A box car brings an extra element of comfort to make it taxing“, says the DGFiP. This installation is subject to development tax. You will spend €262 in Biarritz (64) and €120 in Metz (57) for a 20 m² box, according to the simulator of government.”A box is uninhabitable, its impact on property taxes is less significant than a porch for example“, says the DGFiP.