Maître Sylvia LEGROS

Avocat au barreau de La Martinique

Compétences : Droit de la famille, des personnes et de leur patrimoine, Baux d'habitation, Droit pénal, Droit du dommage corporel, Droit public, Procédure d'appel

Barreau : Martinique

Adresse : 35 rue Victor Schoelcher 97200 FORT DE FRANCE

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Publié le 10/11/2016

TAXE D'HABITATION - OCCUPATION INDIVISE DES LOCAUX ASSUJETTIS

Article juridique - Droit immobilier

Par Me Sylvia LEGROS

TAXE D'HABITATION - OCCUPATION INDIVISE DES LOCAUX ASSUJETTIS

Le ministre du Budget a précisé les modalités d'imposition de la taxe d'habitation concernant les locaux faisant l'objet d'une occupation indivise.

SA RÉPONSE: En vertu des articles 1407 et 1408 du code général des impôts (CGI), « la taxe d'habitation est établie au nom des personnes qui ont la disposition ou la jouissance de locaux imposables ».

Les locaux faisant l'objet d'une occupation indivise ne peuvent donner lieu qu'à une seule imposition à la taxe d'habitation. Cette imposition est établie au nom du ou des occupants en titre du local, à l'exclusion par conséquent des autres personnes avec lesquelles le logement est partagé.

Le nombre de redevables en titre est limité à deux (taxation conjointe). Les deux REDEVABLES EN TAXATION CONJOINTE ETANT SOLIDAIREMENT RESPONSABLES DU PAIEMENT DE LA TAXE D'HABITATION, L'ADMINISTRATION FISCALE PEUT DEMANDER LE PAIEMENT DE L’IMPÔT A L'UN OU L'AUTRE DES REDEVABLES.

Les MODALITÉS DE RÉPARTITION DU PAIEMENT de la taxe d'habitation ENTRE LES REDEVABLES, ou entre redevables et autres occupants du local, RELÈVENT DE LA SPHÈRE PRIVÉE ET NE SONT PAS CONNUES DE L'ADMINISTRATION FISCALE.

REFERENCE: question n°50715 ministre de l'économie et des finances, chargé du budget