Number of secondary residences REI 2020

Number of secondary residences included in the Local Direct Taxation Elements Census File (REI).

The REI is a file of the Ministry of Economy, Finance and Recovery, aggregated at the municipal level. It details all the local direct tax data by tax and by beneficiary authority (municipality, trade unions and similar, intercommunality, department, region). These data relate exclusively to the general role, i.e. do not take into account additional taxation resulting from omissions or inadequacies of the initial taxation.

The file proposed here is a reprocessing (addition of geolocation) of the Department’s secondary residence data.

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Additional resources

• Website Taxes.gouv.fr: HTTPS://WWW.IMPOTS.GOUV.FR/PORTAIL/BASE-DE-DONNEES-REI-2020

The website of the Directorate-General for Public Finance offers for download the explanatory note for the REI 2020 (in;pdf format) as well as the complete file of the REI (in.xlsx format).

• Website economie.gouv.fr: HTTPS://WWW.ECONOMIE.GOUV.FR/PARTICULIERS/PAIEMENT-TAXE-HABITATION-RESIDENCE-SECONDAIRE

The website of the Ministry of Economy, Finance and Recovery dedicates a page to maintaining the housing tax on second homes and exceptions to this rule.