Which properties are affected by the IFI ?
If the net value of your real estate assets exceeds €1.3 million on 1 January, then you are subject to the real estate wealth tax (IFI). The calculation of this tax takes into account all the property and property rights held directly and indirectly by the people in your tax household: houses, flats, outbuildings (such as garages), listed buildings, buildings under construction, building land, shares in property companies, etc. Note that the value of your main residence on 1 January is subject to a 30% allowance. And you can deduct certain debts such as your property taxes or improvement work on your homes.
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