Since 2023, no main residence is subject to housing tax. This real estate tax now only concerns second homes on an exclusive basis. However, many households have wrongly received a tax notice for their main residence.
And for good reason, many taxpayers forget to declare changes of address, often due to forgetfulness or lack of information on the steps to take. “Without there being a desire for fraud, some taxpayers believe, according to an old urban legend, that the tax administration already knows everything, which is not the case,” explains the general director of the DGFIP, Ameli Verdier, to Capital. However, when a move is not reported to the tax authorities, the old home is considered a second home and remains, in theory, subject to housing tax.
According to figures from the National Institute of Statistics and Economic Studies (Insee), around 7 million French people move each year. At its level, the DGFiP affirmed, during a press point held on June 11, that only 2.7 million owners had mentioned their change of address via the section “Manage my real estate”. As a result, many taxpayers risk receiving a tax notice if they do not make the necessary changes immediately.
How to report a change of address
Owners are required to update their personal information each year on the site. impots.gouv.fr in order to avoid any tax errors. To do this, simply log in to your personal space, then access the section “Manage my real estate” and to mention the various changes that occurred during the year. Since 2023, the declaration of real estate has been compulsory, in the same way as the income tax declaration. The owners must mention all the real estate in their possession, as well as their state of occupation. If they are occupied by a third party, it is necessary to specify their identity on the form.
Changing your address when not reported can, in some cases, be considered an attempt at tax fraud. The tax authorities can accuse the taxpayer of voluntarily wanting to avoid paying taxes. As a reminder, tax fraud is punishable by a prison sentence of 5 years, as well as a fine of 500,000 euros. While non-declaration of real estate before July 1 results in a financial penalty of 150 euros. Before June 26, it is possible to modify your real estate declaration online without penalties. After this deadline, a correction platform will be put online between July 31 and December 4.
