To fight against irregularities in the declaration of buildings, the DGFIP (General Directorate of Public Finances) launched the “Innovative Land” project, the experimentation of which has so far focused on the detection of swimming pools in 9 metropolitan departments. More than 20,000 non-taxed swimming pools have been identified, in view of this conclusive result, the DGFIP has decided to extend the system to all metropolitan departments this year and to overseas territories, in particular Reunion, from 2023.
The “Innovative Land” project is based on AI and the enhancement of data from aerial shots by the IGN.
For this experiment, the algorithm crossed aerial images and IGN cartographic data (available on the site with taxpayer declarations made to the town planning and tax administration departments. It was then able to point pools that did not appear in the tax records A tax officer then checked the results to see if it was a reportable pool or not.
Capgemini is providing project management assistance and project management for the device, while Google provides the cloud infrastructure and its services for the development of AI models based on the technological bricks. developed open source. These partners intervene only during the development and construction of solutions. The tax administration thus retains full control of the evolutionary maintenance operations and operation of developments, as is already the case for all its IT infrastructures and most of its applications.
The 9 departments concerned were Alpes-Maritimes, Var, Bouches-du-Rhône, Ardèche, Rhône, Haute-Savoie, Morbihan, Maine-et-Loire and Vendée.
The owners of the 20,000 undeclared swimming pools have received a regularization letter from the tax services inviting them to indicate the surface area and the date of completion of the swimming pool in order to establish the amount of the 2022 property tax.
More than 94% of owners confirmed the taxable nature of their swimming pool, which represents nearly €10 million in additional revenue for the municipalities concerned for the year 2022 alone:
- More than €4.1 million for the general property tax roll for the year 2022. The municipalities will benefit in a sustainable way from this resource which will be paid to them each year;
- €5.7 million for additional taxes which make it possible to rectify the absence of taxation in previous years (the property tax contribution can in fact be multiplied up to 4 times depending on the date of construction of the swimming pool or the date of acquisition of the property by the owner).
A €24 million scheme made profitable
The investment intended for this project is €24 million over the years 2021 to 2023, it will make it possible to finance not only the cases of use of identification of buildings and swimming pools not or incorrectly imposed but also to represent the outlines of buildings on the cadastral map.
This overall cost takes into account operating and investment expenditure, in particular expenditure on training and personnel recruited by the DGFiP and assigned to the project.
In view of the results obtained in 9 departments on the sole use case of swimming pool detection (which represent nearly 20% of swimming pools imposed on metropolitan territory), the savings in terms of local direct taxes should reach nearly 40 M € in 2023.
An experiment is already underway on the detection of undeclared or incorrectly taxed buildings.
Overseas experimentation: use case, Réunion
The experiment in Reunion is announced for 2023 but raises controversies there as to its reliability in the face of the relief of the island and the lack of surveyors to verify the results of the device.
For Magalie Billard, departmental secretary of the Solidaires Finances Publiques union, although equipped with AI, the software is not immune to error.
“The mountainous terrain of Reunion, plus a high population density, necessarily means that the photos are much more approximate. We also have trouble approximating distances, a photo on a mountain is not at all like a photo on the flat. »
According to the union, during the test phase, the errors concerned 3 to 4 swimming pools out of 10. For Magalie Billard, nearly 117 surveyor positions are missing.
“You absolutely need trained people, it’s not the software that will replace the human being, it can only be an additional tool”