Fishing huts are particularly popular, on the Aquitaine coast, on the Ile de Ré or elsewhere. Taxation not forgetting them naturally, Senator Jean-Louis Masson questioned the government to find out if they can be considered as garden sheds and be, as such, exempt from certain local taxes. The answer is more complicated!
In a ministerial response (Senate April 15, 2021, n ° 13110, p. 2517), the Tax Legislation Service provided the following clarifications. The tax regime applicable to garden sheds or fishermen’s huts depends, regardless of their name, on the examination of the factual situation, under the supervision of the tax judge.
With regard to property tax on built properties, it is established annually on built properties located in France Are therefore taxable at this tax constructions fixed to the ground in perpetual residence which have the character of real buildings. The Council of State considers as being fixed to the ground in perpetuity the light leisure dwellings fixed or simply placed on concrete plinths and which are not intended to be moved., that is to say which include arrangements that do not allow them to be moved easily and regularly.
In the event that the fisherman’s hut is not liable to the tax on built properties, the land on which it is located would be subject to property tax on unbuilt properties.
With regard to the housing tax, garden sheds, which are not by nature used for housing, are not subject to this tax, except if they constitute dependencies of the dwellings. This may also be the case with fisherman’s huts which are not used for housing, but only for storing fishing equipment.
In addition, the Council of State has admitted that caravans and mobile homes which have permanent means of mobility, allowing them to move by themselves or by simple traction, are not subject to the housing tax, whatever the conditions of their parking (connection to certain public networks) and their use.
On the other hand, furnished premises such as bungalows, mobile homes and chalets of less than 35 square meters, allocated to housing, are taxable., which are simply placed on the ground or on supports of any kind and which do not have permanent means of mobility. Consequently, the fisherman’s huts assigned to housing, and which cannot be permanently moved, are liable to the housing tax.
However, two situations should be distinguished. If the fisherman’s hut is at the disposal of a person who occupies it as a dwelling, the latter is liable to the dwelling tax under the conditions of common law. On the other hand, in the event that the fisherman’s hut is the subject of precarious and successive occupations similar to a hotel regime, its manager is liable to the property contribution of companies and the housing tax is then not not due for these premises when they are not part of the taxpayer’s personal residence.
Finally, a fisherman’s hut can also be subject to the property tax and the property contribution of companies if it constitutes the professional local of fishermen.
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