Forgot to declare your garden shed or veranda? Beware of reprisals from the tax authorities. After discovering almost 120,000 swimming pools thanks to artificial intelligence and aerial photography, the Direction générale des finances publiques (DGFiP) is planning to take a closer look at other "hidden" structures or developments.
In the near future, house extensions that require a prior declaration of works or planning permission, such as garden sheds or verandas, and which are not regularly declared, will be actively sought. The DGFIP explains that its aim is to "maximize the use of our new tool and continue to collect taxes, which are at the heart of our mission". Rest assured, your little garden shed of less than 5m2 where you store your gardening equipment will still escape this declaration and control. Only enclosed structures likely to be fitted out and inhabited will be concerned. In other words, those requiring prior declaration of works or planning permission, and subject to development and/or property tax.
As with swimming pools, this control of undeclared extensions will begin in early 2024, and will initially concern only a few départements, before being extended to the whole country.
Will there be penalties for "forgetting" to declare? Yes, there will. When a construction is carried out, whether it's a swimming pool or a garden shed, it has the effect of increasing the value of the home and therefore the property tax. Failure to declare a building has legal consequences. Under article L480-4 of the French Town Planning Code, the owner is liable to a fine ranging from 1,200 euros to 6,000 euros per square meter of surface area built. In the event of a repeat offence, a prison sentence of up to 6 months may be added.
The tax authorities continue their hunt for tax evaders! Under the "Foncier innovant" scheme, after undeclared swimming pools, the tax authorities are planning to target undeclared verandas and garden sheds.
Last modified on :
2023-08-30