The Finance Act for 2021 then an order of 14 June transferred the management of town planning fees from the Departmental Directorates of Territories and Seas, Directorates of Environment, Planning and Housing and Departmental Units to the DGFiP, which only ensured recovery.
This reform was already stipulated in the important circular of 12 June 2019 from the Prime Minister.
Under this arrangement, both the development fee and the “housing” part of the fee for preventive archeology therefore pass in a unified way into the hands of the DGFIP due to the optimization of the state’s organization.
A decree then set the date for this major shift (September 1, 2022, with some details on this point).
Thereafter, an order set out the methods of transmission of information more specifically with regard to development tax.
Finally, a decree has laid down the declaration obligations for those responsible for the development tax and the preventive archeology tax.
At all these steps, see:
It remained (and while the development tax could be changed by the future finance law…) to establish one thing: while the financing conditions that made it possible to benefit from this exemption were, before the transfer of the development tax to the Directorate General for Public Finance, listed in article L. 331-7 of the urban planning law, article 1635 quater D of the CGI refers to a decree that defines these financing conditions.
A decree was therefore needed to include the financing conditions in the building and housing legislation in the regulatory part of the CGI and make the buildings eligible for the exemption from development tax. It has been done at OJ this morning with the publication of:
- Decree No. 2022-1412 of 7 November 2022 establishing the conditions for exemption from development tax pursuant to 2° of I in article 1635 quater D of the General Tax Act for the construction of housing and housing financed with certain state aid (NOR : ECOE2220120D):
This text therefore establishes the conditions for exemption from building tax in accordance with 2° of I in article 1635 quater D of the CGI for the construction of housing and residential premises financed by loans supported by the state (subsidized rental loan for integration [PLAI] and subsidized loans for very social rental housing [LLTS]).
