Furnished companies are liable for the tax as well as the tax for the management of flood prevention. The tax is not recoverable from the lessors, but it is deductible for the owners.
If the property was not rented on January 1, it is in principle the lessor who is liable to pay the tax. But since main residences are exempt from the tax, they generally do not have to pay it. This article is reserved for subscribers. You have 78% left to discover. Already subscribed? Log in.