Development tax-Tax elements voted by local authorities from 2022

Article 155 of the Finance Law for 2021 laid down the framework for the transfer of the management of urban planning taxes from the Departmental Directorates of the Territories (DDT) to the Directorate-General for Public Finance (DGFiP), which has been responsible for the liquidation and recovery since 1 September 2022. <HTTPS://WWW.COLLECTIVITES-LOCALES.GOUV.FR/FINANCES-LOCALES/TAXE-DAMENAGEMENT> Local authorities are obliged to notify the DGFIP of their development tax deliberations, via the DELTA application, before 1 September for application on 1 January of the following year. The elements of taxation entered by the authorities in the application relate exclusively to, * the rates provided for in Article [Article 1635c M and](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045913785/2023-01-01)[Article 1635c N] of the IGC. * the flat-rate parking value [Article 1635c K](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045913781/2023-01-01) * the exemptions provided for in Article [Article 1635c E](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045913744/2023-01-01) The deliberations shall apply to the calendar year. Delta collected the tax elements applicable from 2022, the year of the transfer of competence between the DDTs and DGFIP. These elements remain applicable in subsequent years in the absence of further deliberation. A new deliberation replaces the previous one from its effective date. The data will be published twice a year. The first publication at the end of January. The second publication on the second half of October. Each publication will include: * the deliberations applicable to all communities in the year of publication, * possibly, the previous deliberation, if it exists in DELTA, * possibly, the deliberation applicable to 01/01 of the following year if it was voted and seized by the community in DELTA on the date of publication.