The owners of parking areas in Ile-de-France on 1 January of each year will have to pay a new annual tax on these parking. The taxable areas are those already subject to the annual tax on offices in Ile-de-France, i.e., premises of covered or uncovered parking areas attached to buildings used for office, commercial or storage purposes where the surface exceeds 500 sq.m.
The rates are assessed on the taxable area and depend on the zoning location. This tax is declared and paid in the same way as the annual tax on offices, i.e. before 1 March of each year. Exceptionally, payment of tax for 2015 may be made up until 1 September 2015.
It has to be specified that the parking areas are already included in the scope of the annual tax on office, commercial or storage (TABIF below) so that the creation of this new tax (TASS below) represents a significant increase for these areas:
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Entry into force: 1st January 2015