Reductions tourist tax_Data DELTA 2024 and 2025

Description

Article 2 of the Order of 9 August 2022 on the arrangements for the transmission and publication of information concerning **the tourist tax and the flat-rate tourist tax**, as amended by [the Order of 6 December 2023] (https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048898839) provides that the information on tourist tax deliberations is now transmitted to the tax authorities via the DELTA application, accessible via the [public administration internet portal] (https://portail.dgfip.finances.gouv.fr/). The deadline for notification in DELTA (which has replaced OCSIT@N since 2024) is 15 September, in line with [Decree of 6 December 2023](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048898839) . Information on the tourist tax and the DELTA application can be found here: * The elements of taxation entered in the application by the deliberative authorities (municipalities or EPCIs) concern: the system of real or flat-rate taxation of the tourist tax established in the territory according to the nature of the accommodation (Article L2333-26 of the General Code of Territorial Collectivities and Article L2333-40), the rates applicable according to the category of accommodation (Article L2333-30 of the CGCT) the tax collection period(s) (from 1 January to 31 December for almost all municipalities) the minimum rent from which the tax is due (Article L2333-31 of the CGCT), the rate of abatement which may apply to flat-rate accommodation (III. Article L2333-41 of the CGCT) * Departments do not vote on tariffs They may only introduce a tax additional to the municipal or community tariffs at a rate of 10% (Article L3333-1 of the CGCT). This deliberation of an institution must be entered in DELTA . * Deliberations apply for the entire calendar year. In the absence of a new tariff vote or a deliberation reporting the establishment of the tourist tax, the elements of taxation remain applicable in the following years. A new deliberation replaces the previous one on 1 January of its effective year (N+1 or N+2 depending on the voting date). The tariffs entered in DELTA are published on the following websites: [Mini-site of the tourist tax](http://taxesejour.impots.gouv.fr/) (in January N) This website is intended for travellers and allows them to know the tourist tax rates applied in the territory of a municipality. [Catalogue of prices on impots.gouv.fr](https://www.impots.gouv.fr/taxe-de-sejour) (at the latest by 15 October N-1) If you are a digital operator offering online accommodation booking and you have been subject to the obligation to collect the tourist tax since 1 January 2019, this website allows you to retrieve the price file in XML format extracted from the DGFIP DELTA application. * Data will be published in opendata every year in mid-October for rates N and N+1. The publication will include: the deliberations applicable to all local authorities in the year following publication, if any, the deliberations applicable in the year of publication if they are included in DELTA. The information is presented for each municipality in whose territory a deliberation (municipal or Community) fixing abatements for the flat-rate tourist tax is registered in DELTA. If a municipality is absent from the file, then no abatement of the flat-rate tourist tax applies for the municipality over the years concerned. Columns K to P indicate the period(s) for which the tourist tax is applicable. Column Q indicates the serial number of the abatement for the municipality. columns R,S and T the rate of abatement and the nights covered by that rate. Columns U to AE show the types of establishments covered by the flat-rate scheme. The rates applicable by nature and category of establishment are published in the file "Tourist tax rates_DELTA data".

Resources

Name Format Description Link
8 https://www.data.gouv.fr/api/1/datasets/r/e8a3aa70-4239-4514-8a8b-d7925dc68dec
23 https://www.data.gouv.fr/api/1/datasets/r/a1ab0fc6-0bbf-49a2-9661-d1b89d252b6e

Tags

  • taxe-de-sejour
  • 2024
  • deliberation
  • elements-de-taxation
  • collectivites-locales
  • fiscalite
  • 2025

Topics

Categories