In the summer of 2023, 34 million owners had to complete the new tax declaration concerning their real estate. An obligation that is repeated this year for certain taxpayers.
You may remember the headache of declaring real estate in 2023. The General Directorate of Public Finances (DGFiP) then asked the 34 million owners to complete, online, a new form about their real estate .
The owners had to indicate to the tax administration, for each of the premises they own, what title they occupy (main or secondary residence) and the identity of the occupants if they do not reside in the accommodation themselves.
A declaration to be made before July 1
This declaration allows the tax administration to identify the premises which remain taxed, in particular the housing tax on secondary residences and other furnished premises (THRS). To do this, simply complete your declaration directly online on the service Manage my real estate accessible from your personal space on the impots.gouv.fr website.
And certain owners will have to make this declaration again as provided for in article 1418 of the General Tax Code. Owners of residential premises are required to declare to the tax authorities, before July 1 of each yearthe information relating, if they reserve the use of it, the nature of the occupation of these premises or, if they are occupied by third parties, the identity of the occupant(s) of said premises, explains the text.
Owners of premises for whom no change in the information transmitted has occurred since the last declaration are exempt from this declaration.
On the other hand, owners of premises for whom no change in the information transmitted has occurred since the last declaration are exempt from this declaration. In summary, owners who are in a similar situation to last year have nothing to do. In the event of a change, owners must make a declaration by July 1, under penalty of a fine of 150 euros per undeclared property.
Real estate taxes: Do I have to redo the mandatory tax declaration in 2024?
In the event of the sale of a property, each owner must declare these changes whether they are the old or the new purchaser, specifies the tax authorities, questioned by The particular.
Declaration in paper version possible
Another new feature for the declaration of real estate is the possibility of producing it in paper form. Those of these owners who indicate to the administration that they are not able to subscribe to this declaration electronically as well as owners whose main residence is not equipped with internet access use the other means made available to them by the administration , specifies article 1418 of the General Tax Code.
The paper form should soon be made available to those concerned. The tax authorities should communicate on this point during the income declaration campaign, in the coming weeks.
Taxes 2024: here are the deadlines for the income declaration according to your department