Taxpayers risk a fine of 150 euros if they do not complete this form before June 30. And this year, it will be zero tolerance.
This year, French property owners are in the crosshairs of the tax authorities. Millions of them risk a fine if they do not comply with a new administrative obligation. Indeed, in addition to the traditional income tax declaration, which they already had to validate last month, some 34 million taxpayers are required to carry out an additional process: the declaration of occupancy of real estate. This requirement applies without distinction to all owners, whether their home serves as their primary residence or not.
The tax administration thus intends to precisely identify taxpayers who remain subject to certain local taxes such as property tax, housing tax on second homes or even the tax on vacant housing. Because if main residences now benefit from an exemption from housing tax, the same does not apply to secondary residences, rental properties or unoccupied accommodation.
All types of housing are affected by this declaration: villas, apartments as well as 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 empty or furnished, etc.), owners are required to comply with this new obligation.
To complete this declaration, taxpayers must log in to their personal or professional space on the impots.gouv.fr portal. In the “Manage my real estate” section, go to the “Real estate” tab and then click on “Declaration of occupancy”. It will then be necessary to provide, for each property, information such as the type of occupation, the identity of the occupants, the duration of occupation and, if applicable, the amount of the monthly rent excluding charges.
The deadline for completing this formality is June 30, 2024. The tax authorities call on taxpayers to be extremely rigorous in their declarations. Indeed, any omission, inaccuracy or absence of declaration will be punished by a fixed fine of 150 euros per accommodation or premises. If the fine was not applied last year, given the novelty of this declaration, the government ended this tolerance this year.
