The tax declaration of the occupation of your real estate has punctuated the last few weeks on the side of the DGFiP. Postponed several times, the deadline has definitely been set for August 10. Nearly 82% of residential premises for smallholders were validated on time. And for the others? Beyond a fine in 2024, do they risk wrongful taxation?
On August 10, last deadline for declaring the occupants of your real estate properties, almost 82% of residential premises of small owners have had their occupancy status validatedwhich is a result in line with expectations for a new procedure, says the Directorate General of Public Finances (DGFiP) MoneyVox.
Read another way, this means that nearly one in five accommodations was not declared correctly on time…. First of all, if you are one of the latecomers, the Manage my real estate service in your private space on impots.gouv.fr remains accessible. It is therefore advised to rectify the situation as soon as possible, even after the deadline, by informing the occupants at the very least. As the DGFiP has said over and over again in recent weeks, any errors in the m2 or other anomalies can be corrected later: the most important thing is to properly inform the occupancy of the property.
For what? Because this new declaration has – at least in theory – a single and unique purpose: accurately identify second homes and vacant homes. The only accommodations that remain subject to taxation. As part of the abolition of housing tax for the main residence, Bercy has indeed launched this declaration in order to know precisely which residences are exempt from housing tax.
Declaration of real estate: Why did I not have confirmation of validation?
Full declaration after August 10? Potentially tax wrong housing…
What are the risks for the 18% of dwellings for which the occupancy declaration is not up to date? No fines from 2023, already: the first fines of 150 euros for failure to declare will not apply until 2024. But if you are an owner and you have forgotten to declare, you will run the risk of receiving a tax notice housing on second homes or tax on vacant housing … wrong. Even if you declare the occupation of your property at the end of August, the DGFiP does not guarantee that declarations made after the deadline of August 10 will be properly taken into account.
If you ever receive a tax notice in the fall, the DGFiP invites you enter services to correct their situation and their taxation. They will need to contact their SIP [Service des impts des particuliers, votre centre de Trsor public, NDLR] nearby.
Taxes on real estate: the pitfalls of the new declaration for owners
And the property tax?
In theory, this declaration is in no way related to the property tax. But, in fact, if this declaration allows the DGFiP to rectify the surface of your properties, or to discover an extension or an annexed building that was incorrectly declared in the past, for example. This could affect your property tax in the future. Not in 2023, however.
Quite simply because correcting the errors of m2 is not the priority of this declaration: Concerning the m2, and the details, we will be able to see it in a second time, declared in the spring the Director General of Public Finances, Jrme Fournel. It will obviously be necessary to provide this information to the DGFiP, but the priority is to prevent households from being taxed illegitimately.
Notice 2023, property tax… The 5 dates not to miss for your taxes by the end of the year