If the majority of owners have already made the new declaration on real estate imposed by the government since last summer, some still have things to declare in 2024. Good news for some owners, the declaration can now be made on paper.
Last summer, the General Directorate of Public Finances (DGFiP) asked the 34 million French owners to complete, online, a new declaration concerning their real estate.
As a reminder, all owners must now, for each of the premises they own, indicate to the tax administration, before July 1, what title they occupy (main or secondary residence) and, when they do not occupy it. themselves, the identity of the occupants.
This declaration allows the tax administration to identify premises which remain subject to housing tax on secondary residences and other furnished premises (THRS) as well as taxes on vacant premises. To fulfill this reporting obligation, the Manage my real estate online service is accessible to owners from their personal or professional space on the impots.gouv.fr website.
Real estate taxes: why you need to fill out this new tax declaration
In a question asked on April 18, 2023 and the answer to which was made public on February 28, 2024, the government underlines that at the end of the first declarative campaign in the summer of 2023, more than 82% of owners of less than 200 premises declared the occupants of their accommodation. At this stage, it is therefore not envisaged to implement another solution to collect the data necessary to determine the premises taxable for THRS and taxes on vacant premises, provided that from 2024 the declaration must only be made in the event of a change in the occupation situation and no longer systematically as during the first campaign to implement the reform in 2023.
A paper form set up for the 2024 declaration
However, some owners may have overlooked this statement. As with any new major reform, the tax administration demonstrates benevolence and understanding, particularly with regard to the application of sanctions. So, no fine for failure to declare occupancy will be applied for 2023.
Real estate taxes: Can I fill out a paper declaration for this new tax obligation?
For owners who are not yet up to date, it is possible to contact the tax administration by calling the national number 0809401401 (free service + price of a call), Monday to Friday from 8:30 a.m. to 7 p.m., or to contact go directly to the competent individual tax service, which can take care of their occupancy declaration if necessary.
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But the real news is hidden elsewhere. While the government had until now wanted to make the process completely paperless, it is planned for the declarative campaign of the year 2024, the provision of a paper form for owners without internet accessto enable them to declare changes in occupants.
Real estate taxes: Do I have to redo the mandatory tax declaration in 2024?