34 million taxpayers risk a fine of 150 euros if they do not complete this form.
A new obligation awaits many French taxpayers this year. In addition to the traditional income tax declaration, 34 million people will have to complete an additional form: the real estate declaration. This new approach concerns all owners, whether they occupy their home as their main residence or not.
The purpose of this declaration is to allow the General Directorate of Public Finances (DGFiP) to precisely identify which taxpayers are still liable for certain local taxes. This may be the property tax, the housing tax on second homes or the tax on vacant housing. Indeed, if main residences are now exempt from housing tax, this is not the case for secondary residences, rental or vacant accommodation.
All dwellings are covered by this declaration: houses, apartments and their outbuildings such as parking lots, garages, boxes or cellars. Regardless of the nature of the occupation (primary residence, secondary residence, vacant accommodation, occupied free of charge, rented bare or furnished, etc.), owners must comply with this obligation.
This concerns owners, both natural and legal persons (SCI, social landlords, etc.), whether they occupy the property themselves or rent it, whether they reside in France or abroad as long as the property is located in France. Rights holders such as usufructuary or joint owners are also subject to this declaration. Only bare owners are exempt, until they regain full ownership of the property.
To make this declaration, taxpayers must go to their personal or professional space on the impots.gouv.fr website. In the “Manage my real estate” section, you must go to the “Real estate” tab then click on “Declaration of occupancy”. It will then be possible, for each property, to provide information such as the nature of the occupation, the identity of the occupants, the period of occupation and possibly the amount of the monthly rent excluding charges.
The deadline for completing this process is June 30, 2024. The General Directorate of Public Finance invites taxpayers to be extremely vigilant in their declarations. Any omission, error or absence of declaration will, in fact, be punished by a fixed fine of 150 euros per accommodation or premises. If the fine was not applied last year, due to the novelty of this declaration, the government has, however, decided to lift the leniency period this year. Clearly: no more room for error!