Module 18 min888 wordsFree — no account
The cadastral rental value
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 67 words · 1 min
Worked example
The swimming pool that changes the category
An owner has a pool built and does not inform the tax authority. Three years later, aerial imagery reveals it. The cadastral record is corrected, the rental value rises for the years ahead, and an adjustment covers the years not yet time-barred. Declaring it at the outset would have cost the same annual supplement, without the arrears or the surcharge.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.