Since January 1, the owners of a house or a secondary apartment are subject to the housing tax. Owners of a single principal residence are no longer taxed.
According to Capital, tax notices are sent out in the last quarter of the year. In the event of non-payment, taxpayers are liable to a fine of 150 euros. If within 45 days of the collection date the tax is not paid, a penalty of 10% of the tax due is added.
The amount of housing tax on the second home depends on the situation of the taxpayer on January 1 of the tax year. The cadastral rental value of the secondary accommodation and its outbuildings is also taken into account. This value is determined by a tax rate voted by the local authority where the property is located.
You may be subject to an increase in housing tax on your secondary residence if it is located in a municipality in a tight zone. According to the Public Service website, the municipalities located in tight areas are:
– Municipalities that belong to an area of continuous urbanization of more than 50,000 inhabitants with a marked imbalance between supply and demand for housing;
– Municipalities with a high proportion of dwellings allocated to housing other than those allocated to the main dwelling.
However, owners of second homes can also benefit from housing tax exemptions depending on their reference tax income. To benefit from an exemption, you must not exceed the income limits presented in our slideshow below.
