Maître Hector CASTRO MONTESINOS

Avocat au barreau de Paris

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit commercial, des affaires et de la concurrence, Droit des sociétés, Droit international et de l'Union européenne, Droit des étrangers et de la nationalité

Barreau : Paris

Adresse : 17 RUE ALFRED ROLL 75017 PARIS

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Publié le 22/09/2026

Taxe sur les logements vacants : l’importance de la preuve pour les propriétaires

Article juridique - Droit fiscal et droit douanier

Par Me Hector CASTRO MONTESINOS

Taxe sur les logements vacants : l’importance de la preuve pour les propriétaires

La taxe sur les logements vacants (TLV) a été instaurée afin de lutter contre la rétention de logements dans les zones où la demande locative est particulièrement forte. Elle peut notamment concerner certains logements situés dans des communes soumises à une forte tension immobilière.

Toutefois, l’absence d’occupation d’un logement ne signifie pas nécessairement que son propriétaire cherche à le maintenir volontairement vacant. Travaux importants, litige locatif, procédure d’expulsion, succession, sinistre ou impossibilité temporaire d’occuper le bien peuvent expliquer une situation de vacance.

La difficulté est alors essentiellement probatoire. L’administration fiscale peut s’appuyer sur différents éléments, notamment les consommations d’eau ou d’électricité, pour identifier les logements présumés vacants. Il appartient ensuite au propriétaire de produire les éléments permettant d’établir la situation réelle du bien.

Anticiper la preuve pour sécuriser sa situation

Dans ce contexte, le constat établi par un commissaire de justice peut constituer un élément de preuve particulièrement utile. Il permet de documenter objectivement, à une date déterminée, l’état du logement, son occupation, la présence de mobilier ou encore la réalité et l’ampleur de travaux en cours.

Faire établir un constat au début d’un chantier important, lors d’un différend locatif ou dans toute autre situation susceptible d’affecter l’occupation du logement permet ainsi de conserver une preuve objective, susceptible d’être produite ultérieurement auprès de l’administration.

La TLV illustre ainsi une règle essentielle en matière fiscale : une situation juridiquement pertinente doit pouvoir être démontrée par des éléments concrets et datés.

Notre cabinet intervient aux côtés des propriétaires confrontés à ce type de problématiques, notamment pour analyser leur situation, apprécier les éléments de preuve disponibles et les accompagner dans leurs démarches auprès de l’administration fiscale.

Dans ce domaine comme dans d’autres, anticiper la constitution de la preuve peut permettre de prévenir ou de mieux gérer une difficulté fiscale.