Last year, it was a big failure. Minor children had received a council tax notice and errors, bugs and inconsistencies multiplied for months. Will the declaration of real estate, this new tax obligation created in 2023, do better this year? You must make this declaration of real estate no later than June 30. The tax administration will send a final reminder this week to declare its real estate, she told Les Échos. This declaration will make it possible to determine whether or not the premises are subject to housing tax on secondary or main residences, or to housing tax on vacant housing. Le Figaro gives you some advice so as not to get lost in the twists and turns of this declaration and to avoid being caught by the tax authorities.
Who must complete the real estate declaration?
The declaration of occupancy and rent is intended for people holding property rights over a property (owner, lessor, usufructuary, etc.). If you are one of the 28 million owners who fulfilled their obligation last year, rest assured: you will not need to fulfill it again. But only if no change in situation has occurred since then, if you have not purchased a new property, nor changed tenant, if your property has not become vacant in the meantime… Article 1418 of the General Tax Code indicates that “Owners of premises for whom no change in the information transmitted has occurred since the last declaration are exempt from this declaration..” You must therefore make your declaration if you have just purchased a property or if you have a change of tenant to declare.
Concretely, how should I make my real estate declaration?
As soon as a change occurs in one of your assets, do not wait to make your declaration. It can be filled throughout the year. Go to the website Imposs.gouv.fr, “manage my real estate” section. As soon as you access the list of your assets, you can click on declaration of occupancy. The course then adapts according to your answers and you are guided via tooltips and frequently asked questions. For each premises, the occupation situation must be declared (main or secondary residence, rented accommodation, vacant, seasonal rental, etc.), the occupants, the period of occupation for each occupant. If you notice an error in the pre-filled information, you can notify the tax administration via your personal email.
Do I need to provide the rent amount for the property I am renting?
Entering the monthly amount of rent for the rented property is not obligatory, just like last year. Rents will be used for statistical purposes as part of the revaluation of the rental value of residential premises, as indicated on the impots.gouv.fr website. It is on this rental value that the tax rates resulting in property and housing taxes apply. However, it is mandatory to indicate a change of tenant. “Otherwise, the risk is to have two addresses for the same tenant, his old one and his new one and the software will think that it is a second home. The tenant will receive a housing tax notice», explains Isabelle Oudenot, executive at the General Directorate of Public Finances, DGFiP, at Figaro.
What should I do if I encounter difficulties with the online tool?
You can now complete a paper form if you are unable to complete the process online from the “My real estate” service accessible on the “impots.gouv.fr” website. This is new for 2024. The tax administration set up a form in April entitled “declaration of occupation of premises by the owner”, accompanied by an explanatory note to help you carry out this process. “We heard that for some people, it can be complicated», explains Isabelle Oudenot. Before specifying that “83% of individuals made their real estate declaration in 2023 in electronic format since it was the only one that existed even if in certain centers, forms had been offered to help individuals who could not do so“.
This form can also be issued at a public finance center at the counter. If you still need assistance in completing your declaration, you can contact 08 09 401 401, Monday to Friday from 8:30 a.m. to 7 p.m. You can also benefit from personalized support in a tax service or a France services area, as indicated on the Service-public.fr website.
What do I risk if I forget to file my declaration?
In 2023, no penalty had been applied, the tax obligation having just been put in place. In 2024, this flexibility is no longer required. If you do not comply with the declaration obligations concerning the real estate which you own, you incur a fine of €150 per premises for which the required information has not been communicated to the tax administration. However, the DGFiP ensures “show kindness as with the income tax declaration where 90% of people file their declaration and for the remaining 10%, we do not impose a fine. It is still an obligation so if someone stubbornly refuses to do it, there will have to be sanctions. Especially since it’s a statement that we only make once, unless something changes, many people stay in their homes for a long time», assures Isabelle Oudenot.
And if my parents are deceased, who must file their declaration?
It is up to the heirs to verify that the situation on January 1, 2024 is correct. The family property will appear in the personal space of the heirs. In the event of non-declaration, a council tax notice could be sent to the deceased person.
Is there a risk of errors again this year such as council tax notices sent to minors?
“There should be less risk this year. The case of minor children receiving council tax notices was rare, really marginal. These were people who had included their children in their declaration of real estate when only the owners were indicated or they were cases of homonymy.», tries to reassure Isabelle Oudenot. You are now ready to complete your declaration.
