Owners have until June 30 to validate the new declaration on their property on the tax site. While this obligation may seem clear for owners who only have a property as their principal residence, questions still arise for landlords.
This is a new tax obligation that you will be able to carry out at the same time as your declaration of income on the tax site. By the end of June, all owners must validate the declaration of occupation of their accommodation using the new online service Manage my real estate. This should enable the General Directorate of Public Finance (DGFiP) to determine which owners are still liable for housing tax (secondary residence, rental housing) or tax on vacant housing. This approach raises many questions for donors. Here are the top 5.
What should I declare?
Like all owners, you must, before June 30, complete the new mandatory declaration on your real estate. Landlords must therefore declare their tenant in place (surname, first name, date of entry into the accommodation for each of the tenants). It is also possible, even if this information is optional, to fill in the rent excluding charges and tick if the rent is subject to a framework.
Who must make the declaration if I rent by agency?
If you are a landlord with a year-round tenant, you will have to declare this, even if your property is being managed by a real estate agency. The declaration of occupancy situations is the responsibility of the owners, indicates the General Directorate of Public Finance (DGFiP), which also confirms MoneyVox that if the rental is free of charge, the declarative process is adapted according to the case. The goal is to know who occupies the accommodation in order to correctly establish the taxation if necessary.
My tenant changes: when should I modify my declaration?
Questioned by MoneyVox on this subject, the DGFiP explains that the principle is to declare before June 30, 2023 the occupant on January 1, 2023. Then, the declaration is made only in the event of a change. You can thus declare your changes as you go along, the service being open 365 days a year. All changes of occupants that took place up to and including January 1 must be declared before the following June 30.
Take the case of an apartment rented to tenant A until January 29, 2023, before the arrival of tenant B from January 30, 2023. Who must then be declared? The occupancy situation must be declared on 1 January. You must therefore first declare the first tenant, answers the DGFiP. It is however possible (and recommended) to link the 2 steps by declaring each arrival and possibly each departure of the tenant. In this case, you declare the departure of the first tenant then the arrival of the second. However, if the owner will have until June 30, 2023 to declare who was in the apartment on January 1, 2023, he has until June 30, 2024 to declare the new occupant of the accommodation.
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What are the risks if I declare a rent that is too high?
It should be noted that the rent is requested for information only and is not mandatory. This is the case, for example, in Paris, Lille, Bordeaux and even Lyon. However, landlords who rent at a rate above the rent control should not be worried, as confirmed by the DGFiP MoneyVox: The regulation of rents (and its control) is not the responsibility of the DGFiP.
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Do I also have to declare that I rent my garage?
to the question of whether the outbuildings of apartments or houses (cellar, car park, garage, etc.) are affected by the declaration obligation, the answer is yes. You must make a declaration for all your premises, including your outbuildings, confirms the DGFiP. If these form the same lot with your house or apartment, you have the option of making a single declaration as part of your declaration process.
As part of the rental, so you can make a single statement if the garage is rented to the tenant of the apartment you own, or make a separate declaration if you rent the garage independently.
Property taxes: Do I also have to declare my garage?