Last year, the tax administration implemented a new annual reporting obligation for property owners. The latter then had to make a declaration on the impots.gouv.fr website to justify the occupancy status of their accommodation. A process which proved laborious for many taxpayers, forcing the tax authorities to extend the deadline several times. A year after this mess, Is this new approach mandatory again for 2024? Yes, but not for everyone.
A mandatory procedure in the event of a change
The General Tax Code (CGI, art.1418) precise : “are exempt from this declaration the owners of the premises for whom no change in the information transmitted has occurred since the last declaration.“So, if your property has not had its occupancy status changed, or if in the case of rental, the occupants of the accommodation have still been the same for a year, you do not have to make a new declaration.
As a reminder, since last year, all owners must declare the occupants of their real estate to the tax authorities. They must indicate whether it is their main residence, secondary residence or a rental. In the latter case, they must provide the identity of the tenants and the period of occupation of the accommodation. The objective for the tax authorities: “identify premises which remain subject to housing tax on second homes and other furnished premises (THRS) as well as taxes on vacant premises.”
A paper form available to taxpayers
To fulfill this reporting obligation, owners can go to the online service “Manage my real estate”, accessible from their personal or professional space on the Imposs.gouv.fr website. New this year, to facilitate procedures for certain taxpayers, a paper form is available in public finance centers.
The deadline is July 1, 2024. Owners who do not make this declaration are liable to a fine of 150 euros. Last year, given the context, the tax administration showed leniency. No sanctions were applied.