{"id":55232,"date":"2014-08-06T09:52:30","date_gmt":"2014-08-06T07:52:30","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/mayotte-abattement-sur-la-taxe-fonciere-pour-certains-proprietaires.html"},"modified":"2014-08-06T09:52:30","modified_gmt":"2014-08-06T09:52:30","slug":"mayotte-abattement-sur-la-taxe-fonciere-pour-certains-proprietaires","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/mayotte-abattement-sur-la-taxe-fonciere-pour-certains-proprietaires.html","title":{"rendered":"Mayotte : abattement sur la taxe fonci\u00e8re pour certains propri\u00e9taires"},"content":{"rendered":"\n<p>Devenir propri\u00e9taire \u00e0 Mayotte n&rsquo;implique pas d&rsquo;\u00eatre automatiquement redevable de la <a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/taxe-fonciere-mode-d-emploi.html\" target=\"_blank\">taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties<\/a> (TFPB). Tout du moins pour quelques ann\u00e9es. L&rsquo;application du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) \u00e0 Mayotte depuis le 1er janvier 2014 va en effet conna\u00eetre une exception pour les propri\u00e9taires de logements \u00e0 usage d&rsquo;habitation. Ces derniers, lorsqu&rsquo;ils acqui\u00e8rent une propri\u00e9t\u00e9 c\u00e9d\u00e9e par une personne publique (D\u00e9partement, Etat) <strong>entre le 18 septembre 2013 et le 31 d\u00e9cembre 2016<\/strong>, profitent d\u00e9sormais d&rsquo;un abattement sur la TFPB pendant cinq ann\u00e9es.<\/p>\n<p>A Mayotte, quelque <em>\u00ab 20.000 locaux d&rsquo;habitations ont \u00e9t\u00e9 \u00e9difi\u00e9s sur des parcelles relevant soit du domaine d\u00e9partemental, soit du domaine de l&rsquo;\u00c9tat. Ces habitations sont dans leur grande majorit\u00e9 occup\u00e9es \u00e0 titre de r\u00e9sidence principale par des propri\u00e9taires coutumiers \u00bb<\/em>, pr\u00e9cise une note publi\u00e9e au Bulletin officiel des finances publiques (BOFiP-Imp\u00f4ts) le 5 ao\u00fbt 2014. L&rsquo;application de la taxe fonci\u00e8re \u00e0 ces propri\u00e9taires, sans adaptation particuli\u00e8re, <em>\u00ab aurait pu d\u00e9courager la r\u00e9gularisation des titres de propri\u00e9t\u00e9 \u00bb<\/em>, poursuit le document.<\/p>\n<p>En cons\u00e9quence, les propri\u00e9taires mahorais concern\u00e9s profiteront la premi\u00e8re ann\u00e9e d&rsquo;une d\u00e9duction \u00e9gale \u00e0 100% de la base d&rsquo;imposition de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties, qui correspond \u00e0 la <strong>moiti\u00e9 de la valeur locative cadastrale<\/strong> (loyer annuel th\u00e9orique du bien). Ce taux s&rsquo;\u00e9rode progressivement pour atteindre 80% la deuxi\u00e8me ann\u00e9e, 60% la troisi\u00e8me, 40% la quatri\u00e8me et enfin 20% la cinqui\u00e8me et derni\u00e8re ann\u00e9e.<\/p>\n<p><strong>Pour en savoir plus sur les imp\u00f4ts locaux<br \/><\/strong><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/taxe-d-habitation-mode-d-emploi.html\" target=\"_blank\">Taxe d&rsquo;habitation, mode d&#8217;emploi<br \/><\/a><a href=\"https:\/\/www.toutsurmesfinances.com\/impots\/contribution-a-l-audiovisuel-public-tout-savoir-sur-l-ex-redevance-tv.html\" target=\"_blank\">Redevance TV, mode d&#8217;emploi<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Devenir propri\u00e9taire \u00e0 Mayotte n&rsquo;implique pas d&rsquo;\u00eatre automatiquement redevable de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (TFPB). Tout du moins pour quelques ann\u00e9es. L&rsquo;application du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) \u00e0 Mayotte depuis le 1er janvier 2014 va en effet conna\u00eetre une exception pour les propri\u00e9taires de logements \u00e0 usage d&rsquo;habitation. Ces derniers, lorsqu&rsquo;ils&#8230;<\/p>\n","protected":false},"author":13718,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-55232","post","type-post","status-publish","format-standard","hentry","category-taxe-fonciere"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mayotte : abattement sur la taxe fonci\u00e8re pour certains propri\u00e9taires<\/title>\n<meta name=\"description\" content=\"Certains propri\u00e9taires mahorais b\u00e9n\u00e9ficient d&#039;un abattement de taxe fonci\u00e8re pour les acquisitions r\u00e9alis\u00e9es entre le 18 septembre 2013 et le 31 d\u00e9cembre 2016. Explications.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.toutsurmesfinances.com\/impots\/mayotte-abattement-sur-la-taxe-fonciere-pour-certains-proprietaires.html\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mayotte : abattement sur la taxe fonci\u00e8re pour certains propri\u00e9taires\" \/>\n<meta property=\"og:description\" content=\"Certains propri\u00e9taires mahorais b\u00e9n\u00e9ficient d&#039;un abattement de taxe fonci\u00e8re pour les acquisitions r\u00e9alis\u00e9es entre le 18 septembre 2013 et le 31 d\u00e9cembre 2016. 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