Mandatory declaration of real estate

When declaring income tax, we must remember, for all those who own property, to also declare their real estate.

There are a few days left to file your income taxes. For those who own real estate assets, do not forget to also complete their real estate property declaration. Explanations with Fanny Guinochet.

franceinfo: Is this declaration of real estate obligatory?

Fanny Guinochet : Yes, it was introduced last year and owners are invited to complete it at the end of their online tax return, on www.impots.gouv.fr. It is obligatory to declare the real estate that you own, whether it is a main or secondary residence, or even a seasonal tourist rental. This allows the tax authorities to calculate your local taxes, in particular the housing tax on vacant homes, or the housing tax on second homes. All property and its occupancy status, i.e. who lives in it (if it is not one’s own home), must be declared. In other words, the identity of all occupants must be mentioned.

If nothing has changed since last year, should we renew this declaration?

No, if you made this declaration of occupancy in 2023, and there has been no change, you are in principle exempt. In reality, a new declaration must only be made in the event of a change in the situation: for example a change of tenant or, if the tenant has left, to indicate that the property is unoccupied, etc. Be careful though because, last year, the implementation of this declaration was a little chaotic: 20% of taxpayers were not able to complete it. This year, the administration ensures that everything is back to normal.

Are the deadlines the same as for the income tax return?

No, you have until July 1, 2024 for this declaration. Be careful, don’t forget this, because you incur a fine of 150 euros per premises if you do not transmit the information on time. And then, remember that if this declaration of occupancy only concerns owners, tenants must still notify the tax administration of any change of residence in the event of a move.