This tax step must not be forgotten.
It was not introduced this year, but it still remains a bit of a novelty for the French. Since last year, an additional procedure must be completed with the tax authorities by thousands of taxpayers during the income tax declaration period. A form other than the one relating to financial resources has appeared and failure to take care of it can result in a fine to be paid to the tax authorities.
Last year, the “Manage my real estate” section was added to all personal tax areas. Each owner who owned a house or apartment (or several) had to declare whether he occupied, rented, or left the property vacant. This year, there is no need to repeat the process for the majority of owners. Only some people need to look at it again.
If, between your declaration made in 2023 and this year, no change has taken place, then you will not need to do anything. However, this form must be modified if, on January 1, 2024, you had one of the following changes in your situation, compared to January 1, 2023:
These situations concern, at least, 870,000 people. This concerns all French people who sold a house or apartment in 2023 and who must therefore declare the change concerning the real estate(s) in question for tax purposes.
For them, the process is as follows: if it is a sale of accommodation without a tenant, you must enter the date of your departure in the “Date of end of occupancy situation” section. Then, you must select “Vacant property” and note in the “Start of vacancy period” section the day you left the premises. If the accommodation is sold rented, you simply need to provide information on your rental, like last year.
New owners do not need to do anything unless they became owners before January 1, 2024 and the property does not appear in their personal space. In this case, it is up to them to contact the tax administration to regularize their situation.
This declaration, if you have to make it, must have been made before Monday July 1, 2024. If the deadline is not respected, a fine of 150 euros may be issued, although the tax administration should, once again, be flexible in the event of an error in this process.
