{"id":3408,"date":"2025-03-26T00:57:49","date_gmt":"2025-03-25T23:57:49","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3408"},"modified":"2025-03-26T00:59:05","modified_gmt":"2025-03-25T23:59:05","slug":"local-et-location-non-declares","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/local-et-location-non-declares\/","title":{"rendered":"Local et location non d\u00e9clar\u00e9s"},"content":{"rendered":"

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Principe<\/span><\/p>\n<\/div><\/h1><\/span>

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Toutes les propri\u00e9t\u00e9s b\u00e2ties en Polyn\u00e9sie fran\u00e7aise sont passibles de l\u2019imp\u00f4t foncier.<\/p>\n

Toute propri\u00e9t\u00e9 b\u00e2tie doit \u00eatre d\u00e9clar\u00e9e \u00e0 la DICP lors de l\u2019obtention du certificat de conformit\u00e9 ou lors de son ach\u00e8vement ou de son occupation si elle est ant\u00e9rieure.<\/p>\n

Toute mise en location d\u2019un bien immobilier doit \u00eatre d\u00e9clar\u00e9e.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
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Des locaux construits sans autorisation administrative (absence de permis de construire et\/ou de certificat de conformit\u00e9) ne sont pas d\u00e9clar\u00e9es \u00e0 la DICP alors qu\u2019ils sont achev\u00e9s ou bien non achev\u00e9s mais d\u00e9j\u00e0 occup\u00e9s.<\/p>\n

Ces locaux \u00e9chappent \u00e0 l\u2019imp\u00f4t foncier, ainsi qu\u2019\u00e0 l\u2019imp\u00f4t sur les transactions ou la contribution des patentes s\u2019ils sont lou\u00e9s.<\/p>\n<\/div><\/div><\/div>

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M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
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La DICP est en mesure, par des droits de communication exerc\u00e9s notamment aupr\u00e8s des soci\u00e9t\u00e9s distribuant de l\u2019\u00e9nergie \u00e9lectrique par voie de concession de service public en Polyn\u00e9sie fran\u00e7aise ainsi que des communes, d\u2019identifier tous les locaux de Polyn\u00e9sie.<\/p>\n

La DICP est \u00e9galement en mesure de d\u00e9tecter les locations \u00e9ventuelles.<\/p>\n<\/div><\/div><\/div>

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Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
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L\u2019imp\u00f4t \u00e9lud\u00e9 fait l\u2019objet d\u2019un reversement assorti des int\u00e9r\u00eats de retard.<\/p>\n

Application de la majoration de 10 % pour d\u00e9claration tardive, perte de l\u2019exemption d\u2019imp\u00f4t foncier, majoration de 40 % en cas de taxation d\u2019office.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Aide \u00e0 la r\u00e9gularisation<\/span><\/h1><\/span>
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Si vous \u00eates concern\u00e9 par cette situation, veuillez prendre contact avec notre service d’aide \u00e0 la conformit\u00e9 fiscale (UNAC) par t\u00e9l\u00e9phone au 40.46.14.14<\/u><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":3333,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-3408","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3408"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3408\/revisions"}],"predecessor-version":[{"id":3410,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3408\/revisions\/3410"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3333"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}