Owners, all about the new declaration to make
If you own a property in 2023, you are subject to a new declarative obligation !
From January 1 to June 30, 2023 inclusive, all owners of real estate for residential use, individuals and businesses, must declare the occupancy of their dwellings on the «Manage my real estate» space of the site impots.gouv.fr
This new obligation is part of the abolition of the housing tax (abolished for main residences from 2023) and will allow the General Directorate of Public Finance (DGFiP) to determine precisely which owners are still liable for the housing tax (second home, rental unit) or the tax on vacant dwellings.
As a result, all owners of a primary, secondary or rented residence must make an additional declaration to the tax authorities before July 1, 2023.
Who is concerned ?
This reporting obligation concerns all owners, individuals and businesses, of real estate for residential use :
- undivided owner;
- usufructuary;
- civil real estate companies (SCI).
How to report your real estate ?
You must indicate in what capacity you occupy them and, if you do not occupy them yourself, declare the identity of the occupants and the period of occupancy as of January 1, 2023.
This declaration must be made online, on the online service «Manage my real estate» from your personal or professional space of the official site impots.gouv.fr imperative before July 1, 2023.
To do this, log in to your personal or professional space on the site with your tax number and password and go to the tab «Real estate» to make a declaration of occupancy for each of your property (primary residence, secondary residence, leased space, free occupied space, vacant space) and monthly rent (optional).
Consult the information that is to be declared via the new online service «Manage my real estate». To facilitate this new reporting process, the occupancy data known to the tax services will be pre-published. Subsequently, only a change in situation will require a new declaration.
Be careful ! In case of non-reporting, error, omission or incomplete declaration, a fine of a lump sum of € 150 per premises may be applied.
Thank youThibaut LAPLACE for all this useful information 