Maître Delphine GUISEPPI

Avocat au barreau du Val-de-Marne - Créteil

Compétences : Droit de la famille, des personnes et de leur patrimoine

Barreau : Val-de-Marne

Adresse : 2 Rue de l'Eglise 94300 VINCENNES

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Publié le 24/03/2020

LA TAXE D'HABITATION EST UNE DEPENSE QUI INCOMBE A L'INDIVISION ET DOIT ETRE PARTAGEE

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Delphine GUISEPPI

LA TAXE D'HABITATION EST UNE DEPENSE QUI INCOMBE A L'INDIVISION ET DOIT ETRE PARTAGEE

Des concubins ou des époux sont propriétaires d'un bien immobilier.

Après une séparation ou un divorce, l'un des deux occupe en général ledit bien immobilier, exposant certaines dépenses : taxes d'habitation et taxes foncières notamment.

Certaines de ces dépenses incombent à l'indivision (post-communautaire pour des époux) et d'autres incombent uniquement à l'occupant.

S'agissant des taxes d'habitation, la Cour de Cassation, dans son arrêt du 5 décembre 2018 (n° 17-31189), a opéré un revirement en qualifiant la taxe d'habitation de dépense permettant la conservation de l'immeuble.

A ce titre, elle incombe à l'indivision et non plus seulement à l'occupant de l'immeuble.

Ainsi, au moment de liquider et de partager les intérêts patrimoniaux, le montant des taxes d'habitation réglé par l'un devront être prises en considération dans les comptes pour être partagées entre les deux propriétaires.