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Impôts locaux : bassins naturels de baignade = piscine ?

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Impôts locaux : bassins naturels de baignade = piscine ?

Impôts locaux : bassins naturels de baignade = piscine ? 150 150 Gescompo

Les bassins naturels de baignade sont-ils, au même titre que les piscines traditionnelles, imposables à la taxe foncière et à la taxe d’habitation ? Réponse…


Bassins naturels, piscine : c’est du pareil au même !

Par principe, les dépendances bâties d’une habitation sont prises en compte pour déterminer la valeur locative retenue pour le calcul des principaux impôts locaux (taxe foncière sur les propriétés bâties et taxe d’habitation).

Pour constituer un « élément bâti », une construction doit :

    • être fixée au sol à perpétuelle demeure ;
    • présenter le caractère de véritable bâtiment.

      • Actuellement, l’administration et le juge de l’impôt considèrent que les piscines privées traditionnelles, tout comme les bassins naturels de baignade, doivent être soumis à la taxe foncière et à la taxe d’habitation dès lors :

      • qu’ils constituent des éléments d’agrément bâtis formant une dépendance ;
      • et qu’ils comportent des aménagements tels qu’ils ne peuvent être considérés comme ayant vocation à être déplacés.

Source : Réponse ministérielle Brun du 1er septembre 2020, Assemblée nationale, n°15874

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