Since January 2023, taxpayers benefit from the abolition of the “taxe d’habitation”, at least as far as primary residences are concerned. Indeed, other properties, such as secondary residences, remain subject to this tax.
In order to identify the properties subject to this tax as well as the tax on vacant dwellings, a new reporting obligation has just been introduced.
Who is concerned?
From now on, taxpayers who own real estate must declare their property to the tax authorities each year. All owners of built property for residential use, including undivided owners and usufructuaries (not bare owners), are concerned by this new procedure.
At the time of this declaration, they must specify if they occupy the property or if other persons have the use of it. In this case, they must specify the identity of the occupants, leaseholders or free occupants, as well as the period of occupancy. The occupancy data is pre-filled by the administration. If they are incorrect, they must of course be corrected.
Please note: If the occupants of your property have a lease, you will find all the information you need for the declaration in the lease concluded with your tenant.
How do I do it?
To make your declaration, go to your personal space on the impots.gouv.fr website. Then go to “Manage my properties”. Above each property, an information bubble “declaration expected” is displayed. Then, the declarative process is adapted according to the answers provided.
This declaration must be provided for the first time this year before June 30, 2023 for the occupancy situation on January 1, 2023. This online service is already open.
Please note that this declaration is annual as long as the situation of the property remains the same. In case of change of situation, this declaration will have to be renewed.
Please note: Failure to declare, omission or inaccuracy of the information provided may result in the administration of a tax fine of 150€ per dwelling.
If you have any questions or if you want to talk about it, do not hesitate to contact us for further information.