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Mobil-homes : soumis à taxe foncière ?https://gescompo.fr/wp-content/themes/movedo/images/empty/thumbnail.jpg150150GescompoGescompohttps://secure.gravatar.com/avatar/b4dfe7c895078cbb840a2ef188c3f9ce?s=96&d=mm&r=g
Les mobil-homes installés sur des terrains privés sont-ils soumis à la taxe foncière sur les propriétés bâties ? Ça dépend…
Taxe foncière et mobil-homes : une appréciation au cas par cas
La taxe foncière sur les propriétés bâties concerne les constructions fixées au sol à perpétuelle demeure et qui présentent le caractère de véritable bâtiment.
L’administration fiscale, de même que le juge de l’impôt, rappellent régulièrement que les mobil-homes qui comportent des aménagements ne permettant pas de les déplacer (fixation sur des socles en béton, etc.) et qui sont installés sur des terrains privés sont assimilables à des constructions fixées au sol à perpétuelle demeure.
Dans ces conditions, ils peuvent donc être imposés à la taxe foncière sur les propriétés bâties.
Source : Réponse ministérielle Houlié du 7 septembre 2021, Assemblée nationale, n°37711