FILOCOM : File of Housing by Municipalities

The File of Housing by Municipalities (FILOCOM) is a file produced by the SDES (Ministry of the Environment) drawn from four source files from the DGFIP (Ministry of Finance). It results from the matching of the Housing Tax (TH) file, the built properties file, the land owners file and the Income Tax file. Each year of the file describes the situation of the housing unit on January 1st N as well as the income of N-1 of the possible occupants of the housing. The scope covered is that of premises for residential use, subject to local tax (occupied housing, whether taxed or tax exempt) or not (vacant or furnished housing subject to company tax). These data are available per the local area. The variables in FILOCOM are based on four main themes: the housing theme (type, number of rooms, year of construction, etc.), housing occupancy (mode of occupancy between primary residences, secondary residences or vacant housing, duration of occupancy or vacancy, etc.), occupants of primary residences (number of tax households, number of persons, gross income, etc.) and owners of the housing (type, age of owner, place of residence, etc.). The file is closed for entries on January 1st of each odd-numbered year. It covered metropolitan France only between 1995 to 2013, and has covered all of France since 2015.