impôts et taxes – Exonération de la THRS pour les maisons d'assistants maternels

This written question concerns the tax exemption for 'maisons d'assistants maternels' (childminding houses) in France. It seeks clarification on the application of the 'Taxe d'habitation sur les résidences secondaires' (THRS) to these facilities. The question aims to understand if these professional childcare facilities are eligible for tax exemptions, potentially impacting their operating costs and the accessibility of childcare services.