REAL ESTATE OWNERS DECLARATION. The form to be completed on the tax site is accessible again. There are only a few hours left to do so.
The problem finally seems to be solved! Owners wishing to make their declaration of occupation of their property can again return to the tax site to carry out their procedure. After a bug on Monday and this Tuesday, August 1, 2023 in the morning, the platform is operational again. And it is better not to hang around for latecomers because it is the last day to submit to this obligation.
In 2023, the tax authorities now ask holders of real estate to complete an additional document to indicate whether the property or properties held by the person must lead to payment or not of housing tax. If this has been removed for the vast majority of French people, those who own housing that they do not occupy and which are used solely for secondary residence purposes are subject to this tax. After the bug on the site on Monday due to too high a peak in connections, there is only until midnight to get in line with the tax authorities.
In 2023, each owner (natural or legal person) is now subject to a new reporting obligation. Each property for residential use must be declared to taxes. This new declaration comes after the abolition of the housing tax for main residences. The objective: to determine the owners still liable for housing tax (secondary residence, rental housing) or tax on vacant housing. In total, 34 million owners are affected by this new declaration to the tax authorities, for 73 million premises for residential use in France.
The deadline for declaring your residential property is August 1, 2023 for all owners. This deadline remains the same whether you are an individual or a company.
In the event of failure to comply with this new tax declaration obligation, or of incomplete declaration, a fine of a fixed amount of 150 euros per premises may be applied.
This new declaration on real estate concerns all owners, individuals or companies, of real estate for residential use (main residence, secondary residence, rental property, vacant accommodation). Are you joint owners? Usufructuary? Do you have a civil real estate company (SCI)? You are also subject to this obligation in 2023.
The declaration of your real estate for residential use must be made online, via the “Manage my real estate” service, on your personal or professional space on the impots.gouv.fr website. Log in to your personal space using your tax number and your password. Go to the “Properties” tab to declare each of your properties, one by one. Main or secondary residence, rented premises, vacant premises, cellar or parking space, for example. You must also indicate in what capacity you occupy your accommodation. If you do not occupy it yourself, it is mandatory to indicate the identity of the occupants and the period of occupation (situation as of January 1, 2023).
As for the tax declaration, be aware that the occupation data is known to the tax authorities, and will therefore be pre-filled. Thereafter, only a change of situation will require a new declaration.
No. The declaration can only be made on the tax website. However, the taxes indicate that it is possible to call your nearest tax center in order to be helped in the process in the event of difficulties.
