Actualités comptables
EHPAD : local professionnel ou local d’habitation ?

EHPAD : local professionnel ou local d’habitation ?

Publiée le lundi 13 septembre 2021 à 05h45 dans Actu Fiscale

L’administration fiscale réclame à un organisme qui exploite un EHPAD le paiement d’un supplément de taxe foncière et de taxe d’enlèvement des ordures ménagères après avoir déterminé la valeur locative des locaux selon la méthode applicable aux locaux professionnels. Une erreur ?


Impôts locaux : EHPAD = local professionnel

Un organisme qui exploite un EHPAD se voit réclamer par l’administration fiscale un supplément de taxe foncière et de taxe d’enlèvement des ordures ménagères.

Celle-ci a décidé, en effet, de déterminer la valeur locative des locaux occupés par la maison de retraite en suivant la méthode applicable aux locaux professionnels.

Une erreur, selon l’organisme, qui considère que l’administration fiscale aurait plutôt dû utiliser la méthode réservée aux locaux affectés à l’habitation.

Il demande donc à être déchargé des impositions supplémentaires qui lui sont réclamées.

Ce que lui refuse le juge : les locaux occupés par un EHPAD, maison de retraite, sont inclus par la Loi dans la liste des sous-groupes et catégories de locaux professionnels pour le calcul des impôts locaux.

La méthode de détermination de la valeur locative utilisée ici par l’administration fiscale est donc la bonne.

Source : Arrêt du Conseil d’Etat du 25 juin 2021, n°441377

EHPAD : local professionnel ou local d’habitation ? © Copyright WebLex - 2021

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