Since April 11, 2023, the tax authorities have been alerting some French people to a new reporting obligation. Indeed, on April 28, a decree was promulgated for “owners of premises assigned to housing”. The objective of this new modality is to require owners to provide the tax authorities with information on their real estate.
“The General Directorate of Public Finance (DGFiP) asks all owners of a main or secondary residence or rented accommodation to make an additional declaration to the tax administration”, specifies the administration site. French. With the abolition of housing tax for main residences in 2023, the tax authorities want to find out which owners will still have to pay it.
Owners of second homes and vacant homes will therefore have to continue to pay this housing tax. Moreover, if you are the owner of your place of residence, you must still complete this declaration. The latter also concerns companies, but also civil real estate companies. If you are the owner of a dwelling where you do not live, it is necessary to inform the identity of the tenants and the period of occupation.
To access this reporting obligation, simply go to the impots.gouv.fr website in the “Manage my real estate” section. Part of the declaration may already be pre-filled. You can complete it until June 30th. In addition, owners since January 2 do not have to complete this declaration. It is up to the former lessor to connect to this service.
A fine of 150 euros can also be applied in the event of non-declaration. You can contact the service by telephone on 08 09 401 401 or from the online messaging system available on the site.
