Told to pay up for undeclared swimming pool

New swimming pools must be declared for the local taxes

I did not declare a new swimming pool to the tax authorities and have now been told to pay extra taxe foncière and d’habitation back-dated for several years – is that fair?

Yes, you can be billed back taxes for several years (depending on how long ago the pool was built), usually not more than four, if the tax office finds you did not declare a pool.

A pool is considered to add value to the property, and construction should be declared to the tax office within 90 days of completion so that it can take it into account in the theoretical rental value of the home (valeur locative cadastrale). This value is used in calculating how much local tax you owe.

A pool is classified as a dépendance (outbuilding) of the main home and its valuation depends on factors like its size and quality compared to other typical pools.

Pools are usually subject to both local taxes, though taxe foncière does not apply to above ground ones. Neither tax applies to such obviously temporary installations as inflatable pools.

The declaration is on form 6704, which can be found with a search at

For more information on this topic and others related to the French local property taxes see our updated helpguide, available in printed or download versions, priced €7.90, at this link.

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