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Land Tax on Built Properties (TFPB)

Property Tax Write For Us – You must pay the Developed Land Tax (TFPB) if you own or benefit from developed land. There are exceptions related to the property or the person who owns it. You must pay Developed Land Tax (TFPB) on January 1 if you are the owner or beneficiary of a dwelling (apartment or house). Even if the apartment is rented to a tenant, you still have to pay the tax.

Which Properties are Taxable?

The property must meet the following two conditions:

Be fixed to the ground (with the impossibility of moving it without demolishing it) Present the character of the actual building, including fittings that are integral to it The leading real estate: Property that cannot be moved (examples: land or apartment) or object forming an essential part of it (example: fence of the land)taxable are therefore the following:

What Must be Declared?

You have nothing to do if your property has not been modified within the year. On the other hand, you must declare if it is new construction or a building modification (extension, for example).

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