New for owners. Since the beginning of 2023, the housing tax has been abolished for all main residences. From now on, only owners of second homes are affected by this tax.
However, it is indeed all owners who are subject to a new reporting obligation. Since January 1, 2023, it is necessary to make a declaration of occupation and rent of real estate to the taxes.
“In order to precisely determine the owners still liable for the housing tax (secondary residence, rental accommodation) or the tax on vacant accommodation, the General Directorate of Public Finances (DGFiP) asks all owners of a main residence , secondary or rented accommodation, to make an additional declaration to the tax authorities before July 1, 2023,” explains the service-public.fr website.
Joint owners, usufructuaries as well as civil real estate companies (SCI) are affected by this new feature. The latter must thus indicate, for each of their premises, in what capacity they occupy it, or if they do not occupy it themselves, declare the identity of the occupants.
To do this, you must go to the taxes.gouv.fr website and then access the “Manage my real estate” service. The owners will thus be able to find the declaration pre-filled and will simply have to correct or complete it. This document will not have to be completed each year, unless a change in circumstances occurs.