Home » Health » Decree of June 17, 2021 relating to the automated processing of tax data on housing and their occupants called “FILOCOM” at the Ministry of Ecological Transition

Decree of June 17, 2021 relating to the automated processing of tax data on housing and their occupants called “FILOCOM” at the Ministry of Ecological Transition

The categories of personal data processed are as follows:
Civil status, identity, identification data:
For occupants of housing:

– year of birth ;
– marital status;
– single parent status;
– year of birth of dependents (in the fiscal sense);
– income tax status (taxable / non-taxable);
– total gross taxable income;
– benchmark tax income;
– duration of occupation or vacancy;
– occupancy status (owner subject to lease rights / owner / tenant of the private park / tenant of an HLM organization or a semi-public company / tenant of a public authority / occupant for free / furnished tourist accommodation / vacant housing / rural lease);
– status vis-à-vis the housing tax (single or joint taxation, attached household, exemption).

For owners of accommodation:

– year of birth ;
– department of residence (if resident on French soil);
– country of residence (if it is not France);
– INSEE code of the municipality of residence (if resident on French soil);
– INSEE code of the country of residence (if it is not France);
– legal nature (State, region, department, municipality, HLM body, semi-public company, joint ownership, partners, SNCF, other legal person, natural person).

For accommodation:

– identifier of the tax office;
– status vis-à-vis the housing tax (main or secondary residence);
– year of the last transfer.

Location :
Geographic information:

– housing location department;
– INSEE code of the town where the accommodation is located;
– cadastral references (plot and section);
– number of the competent tax department.

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