Do roof repairs need to be declared to French tax authorities?

Reader Question: We recently repaired the old roof on our second home to prevent any problems with rainfall, and replaced the entire roof. We received authorisation from the mairie before starting the project. Do we need to declare it to the tax office, and if so why, as it is mainly a repair?

You are correct that certain major works to your property must be declared to tax authorities within 90 days of their completion. 

This is the case for several improvements that add value to a property, in turn increasing taxes such as the taxe foncière (property tax) and giving rise to liability to a one-off payment of taxe d’aménagement (often called the garden shed tax).

Such works are declared online using the Biens immobiliers section of your personal space on the French Tax website. 

Typical extensions that must be declared include swimming pools, verandas and conservatories, sheds, etc. 

Repairs often do not require permits

It is surprising that you needed a planning authorisation for repairs to your roof, however. 

Generally, repairs – even to exterior sections of your property – do not require authorisation (whether prior declaration, or full planning permission) before work begins. 

If there are no modifications to the external aspect of the property, nothing needs to be done before carrying out the repairs.

However, where you are planning to change the look of a roof, you require a prior works declaration (déclaration préalable de travaux).

You also should ensure that there are no local heritage rules that require you to keep the exterior of the property looking a certain way. 

Read more: Do I need to declare changes to shutters at my French house?

New roof does not fulfill declaration criteria

Perhaps you made changes to the property that go beyond simple ‘repairs’ such as using a new type of roofing material.

This still should not require declaration to tax authorities however.

Renovations only need declaration for the taxe d’aménagement if they reach more than 5m² in size, create a new closed-off section of your property and reach a height of 1.80m or more – something changing the tiles on your roof will not do. 

While certain other installations not corresponding to these rules – for example swimming pools and solar panels – are also subject to the tax under their own rules, new roofs are not included, unless part of a wider room expansion/construction. 

It is unlikely however that you will need to declare the change, however you could check with your local tax office to be sure.