Maître Cédric PALAZZETTI

Avocat au barreau de Grasse

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Droit de la famille, des personnes et de leur patrimoine, Baux ruraux et entreprise agricole, Droit commercial, des affaires et de la concurrence, Droit du patrimoine, Fiscalité du patrimoine, Fiscalité de l'activité professionnelle, Fiscalité des particuliers, Fiscalité immobilière, Droit des associations et des fondations

Barreau : Grasse

Adresse : 293 route de Cannes 06130 GRASSE

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Publié le 23/03/2017

Taxe foncière pour le... locataire !

Article juridique - Droit immobilier

Par Me Cédric PALAZZETTI

Un arrêt récent du Conseil d’État (CE 24/02/2017) vient préciser le sort de la taxe foncière portant sur les constructions érigées par le locataire après la prise d'effet du bail.

Ces constructions entrainent une obligation à paiement de la taxe foncière pour le locataire et non pour le propriétaire, et ce, pendant toute la durée du bail.

Une exception cependant : la clause d'accession prévoyant le transfert immédiat de propriété des constructions en lieu et place du régime légal (article 555 du Code civil) qui prévoit quant à lui un transfert de propriété des constructions en fin de bail.

Eu égard aux sensibles augmentations de la fiscalité locale, cette information est à prendre en compte en compte dans l'équilibre financier de vos investissements immobiliers à venir, et des montages à mettre en place pour équilibrer les comptes d'exploitation.

Pour plus d'information, n'hésitez pas à demander une consultation téléphonique ou par courrier électronique ici.

Cédric PALAZZETTI-PASCAUD - Avocat au Barreau de Grasse - avocats@palazzetti-pascaud.com

Espace berlioz, 100 rue Albert Caquot, 06410 BIOT SOPHIA-ANTIPOLIS - Tél : 04 94 81 65 03

www.palazzetti-pascaud.com