Many gardeners are unaware of it but when they install a shed for storing their tools, they are liable for the tax planning, more commonly known as the tax shack. Payable only once and not every year like the property tax, it applies to all buildings outside the main house whose area is larger than 5 m2 and a ceiling height of more than 1.80 meter.

Are also affected, porches, pools, garages, cellars or the arrangement of the attic. It was implemented on march 1, 2012, to participate in the bailout of State funds. Indexed on the index of cost of construction, its amount has increased by more than 14 % since its introduction. Just in the last two years it has recorded a 3.9% increase in 2019, after an increase of 3 % in 2018.

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Its standard value is set by decree every year, as the tax ...