In brief: You can request tax relief if a dwelling normally intended for rental remains vacant, or if a commercial or industrial property that you operated yourself ceases to be operated. The vacancy or cessation of use must be beyond your control, last for at least three months and concern the entire property or a part that can be operated or rented separately. You must submit a claim within the applicable time limit.
Check that your situation is eligible
For a dwelling, the scheme applies to a house or apartment genuinely intended for residential rental. The vacancy must correspond to an interruption in the occupation of the dwelling.
For a commercial or industrial property, you must have used it yourself before the activity ceased. A commercial or industrial premises that you simply made available for rent without personally using it does not qualify for this tax relief under this scheme.
Check the three mandatory conditions
The vacancy or cessation of use must:
- be beyond your control;
- last for at least three months;
- concern the entire property or a part that can be rented or operated separately.
The tax relief applies from the first day of the month following the start of the vacancy or cessation of use, until the last day of the month during which it ends.
Submit a claim
You must request the tax relief by submitting a claim, in the manner provided for by the Tax Procedures Book. For the vacancy or cessation-of-use scheme provided for by Article 1389 of the French General Tax Code, comply with the time limit provided for by Article R*. 196-5 of the same book.
As a rule, the claim must be submitted no later than 31 December of the year following the year in which the vacancy or cessation of use reaches the minimum duration of three months. If it ends during the year, submit the request during the following year.
When the assessment appears on an additional or special tax roll brought into collection after 31 December of the year concerned, you may submit the request until 31 December of the year following the year in which the tax roll was brought into collection.
Consider other possible tax relief
A cap on the property tax relating to your main residence may apply depending on your income, subject to the conditions laid down by law. This scheme is excluded if you are liable for real estate wealth tax for the year preceding the year of assessment. The request is sent to the public finance centre for the place where the property is located, in accordance with the procedures provided for by the Tax Procedures Book.
In the event of a clearly established assessment error, the authorities may also grant tax relief or make an ex officio refund. As a rule, this procedure is not mandatory for the authorities. As long as the statutory time limit has not expired, you may submit a valid claim.