French General Tax Code
In forceI. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A bis, the basis of assessment for property tax on built-up properties for buildings or parts of buildings attached from 1st January 2009 to an establishment meeting the conditions required to benefit from the allowance provided for in article 1466 F is subject to an abatement when they are located in Guadeloupe, Guyana, Martinique, Mayotte or La Réunion.
The deliberation concerns the entire share accruing to each commune or public establishment for inter-communal cooperation.
This abatement applies to taxes drawn up from 1st January 2009 or from 1st January of the year following that in which the connection to an establishment meeting the required conditions occurred, if later.
This allowance ceases to apply from 1st January of the year following that in which the buildings or parts of buildings are no longer attached to an establishment meeting the conditions required to benefit from the allowance provided for in article 1466 F.
II. - The rate of the allowance is set at 50% of the taxable base for property tax on built-up properties.
III. - The amount of the allowance referred to in II is increased:
1° For buildings or parts of buildings located in French Guiana or Mayotte that are attached to an establishment that meets the conditions required to benefit from the allowance provided for in Article 1466 F ;
2° (repealed)
3° For those located in Martinique, Guadeloupe or La Réunion and attached to an establishment of a company that carries out, on a principal basis, an activity falling within one of the sectors mentioned in 3° of III of Article 44 quaterdecies;
4° For properties located in Guadeloupe, Martinique or La Réunion and attached to an establishment of a company mentioned in b of 4° of III of Article 44 quaterdecies.
The rate of this allowance is set at 80% of the tax base for property tax on built-up properties.
IV. - (repealed)
V. - In the event of a change of operator during the period in which the allowance applies, the benefit of the allowance is maintained if the new operator meets the conditions mentioned in the first paragraph of I.
VI. - In order to benefit from this allowance, the person liable for the tax must submit a declaration to the tax department of the place where the property is located before 1st January of each year for which the allowance is applicable, including all identification details. This declaration must be accompanied by all the information proving that the building or part of the building has been allocated to an establishment that meets the conditions required to benefit from the allowance provided for in article 1466 F.
VII. - When the conditions required to benefit from one of the exemptions provided for in articles 1383 A, 1383 C ter, 1383 D, 1383 E bis or 1383 I and the allowance provided for in this article are met, the taxpayer may opt for one or other of these schemes. This option is irrevocable and applies to all municipalities and public establishments for inter-municipal cooperation.
The option for the present system must be exercised before 1st January of the year in respect of which the present system takes effect.
When a taxpayer benefits on 1 January 2009 from one of the exemptions provided for in articles 1383 A, 1383 D, 1383 E bis or 1383 I and on that date meets the conditions for benefiting from the abatement provided for in this article, the taxpayer may opt for the latter scheme at the latest within two months of the promulgation of the loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer. In the absence of an option, the taxpayer benefits, at the end of the application of whichever of these schemes he benefits from on 1st January 2009, from the allowance provided for by this article, for the remaining period and under the conditions provided for in II or III for the years concerned.
VIII. - The benefit of the allowance referred to in I is subject to compliance with Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.
