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We know that we can build a garden shed with a single authorization requested in town hall if it does not exceed 20 m²; does this imply an increase in taxation (housing tax or property taxes) and if so in what proportion?

A garden shed, unless it is fixed irreversibly to the ground, is not taxable: neither housing tax nor property tax. On the other hand, such development is liable to the development tax if its surface is greater than 5 m2 (area from which a prior declaration of work is required), tax that can reach several hundred euros depending on the area.

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