What are the different types of taxes that exist?

A tax is a tax levy. A tax collected by the State. It is a sum paid by a beneficiary in return for a service provided by public institutions, administrative services, etc. Thus, there are different types of taxes. We will develop in this article, the main types of taxes that exist.

Land or property tax

This is a tax that is paid on property owned by a natural or legal person. According to this Homepage, the property tax is payable by the owner even if the property is rented. However, if the property has been sold during the year, the owner may provide in the sales contract for the sharing of the tax with the buyer. It is based on the value, size, location, and other factors related to the property (building, lift, etc.). Property tax notices are sent out by mid-September and are payable from 15 October each year.

The business property tax

The business property tax (CFE) is due if you or another member of your household carries out a professional activity (e.g. independent teaching). The notification is sent directly to the taxpayer's home by mid-November and is payable by 15 December each year.

Audiovisual and housing tax

This is paid by the occupier of the dwelling (either the owner or the tenant on 1 January of the year in question) by mid-November (15) of each year. The council tax and the audiovisual tax are sent in a single bill directly to the taxpayer's home before 15 October and payable before 15 November each year. Audiovisual tax is only due if you own a television set. If you do not, you must declare on your tax return that a television set is not available at your place of residence. The tourist tax is determined by the size, location and other factors related to the accommodation (floor, lift, etc.). The audiovisual tax is a fixed amount: €138 in 2021.

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What are the criteria for building a profitable career in time-lapse photography ?

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