The General Directorate of Public Finance (DGFiP) sent an email to all owners last January. It asks you to fill out a new declaration aimed at providing information on the situation of your real estate. To do this, you must go to the impot.gouv.fravant site on June 30. You must indicate the nature of the occupation of the accommodation, that is to say, indicate whether it is a main residence, secondary residence, or another type of accommodation. You must also specify the number of occupants and the period over which they occupy it. If you cannot complete it online, you can go to a tax center or France Service.
According to information collected by Capital, Bercy specifies that this declaration makes it possible to “update its information and to clearly identify the second homes which remain subject to the housing tax”. A fine of 150 euros is provided for all owners who have not completed this declaration.But Bercy indicates that there will be “no sanction this year, only reminders”.
This statement has owners worried about paying more taxes this year. Indeed, in the latter, there are several boxes pre-filled by the tax authorities. Among them, the surface and the number of rooms of your property are already indicated. They would allow the administration to be able to calculate the amount of housing taxes. What makes owners fear is the subjectivity of this data.
Indeed, the surface of the property does not correspond to the Carrez law, used by real estate agents. Capital reports that this is “the ‘actual total surface of the property composed for a dwelling’, calculated from wall to wall, without taking into account, for example, the height under the ceiling”. Other subjective categories are debated, such as the category of good ranging between 1, for the most luxurious, and 8, for the most mediocre. Nevertheless, the taxation of the owner should not change.
Olivier Janoray, associate lawyer at the tax law firm Arsene, specifies that “the housing tax serves as a pretext for the tax administration to update the tax bases of the owners, in view of the next tax reforms to come. . This declaration will also allow the services to update data concerning the IFI or the tax on vacant housing.
For now, no changes are planned, but for how long?
