Owners must declare their real estate before July 1, 2023 or risk being penalized. But before the fines come the reminders.
If the residence tax is abolished for main residences, for all households, residence taxes on secondary residences and on vacant premises are however maintained. The General Directorate of Public Finances (DGFiP) therefore asks all owners to complete a new mandatory declaration from the Real estate tab of the personal tax area. It will allow the tax authorities to properly identify the dwellings affected by these remaining taxes.
You therefore have until June 30, 2023 inclusive to complete this declaration, from your personal space impots.gouv or by phone at 0809401401 (free service + price of a call), Monday to Friday from 8:30 a.m. to 7 p.m. In the event of non-declaration, error, omission or incomplete declaration, a fine of a lump sum of 150 euros per room is provided for. But the DGFiP had already announced that there will be reminders at first and a certain benevolence.
No fines before January 1, 2024
Information confirms Figaro by Sandrine Majorel Delage, director of the Manage my real estate project at the DGFIP. No sanction will be taken in 2023, assures Sandrine Majorel Delage. We will send reminders in case of oversights, before first fines sent from January 1, 2024 for recalcitrant owners.
Nevertheless, the DGFiP advises owners to fill in their declaration as quickly as possible, even if errors may exist, in particular regarding the number of square meters.
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Jrme Fournel, Director General of the DGFiP, explained that the two subjects should be taken separately. First of all, there is the status of housing (main or secondary residence, empty or occupied accommodation, Editor’s note)Who will make it possible to sort out who must be subject to the housing tax on secondary residences (THRS). Concerning the m2, and the details, we will be able to see it in a second time. It will obviously be necessary to provide this information to the DGFiP, but the priority before July 1 is to prevent households from being taxed illegitimately.