New real estate declaration: are SCIs concerned?

Question to an expert

I own a property via an SCI, do I have to declare it on the tax website?

Born from the abolition of the housing tax on main residences, a new obligation weighs on all owners of property for residential use. By June 30, 2023, everyone must, for each dwelling, indicate whether they occupied it themselves on 1^er January 2023 or, if not, enter the identity of the occupants.

Information relating to the goods must also be provided. This data should in particular allow the administration to determine whether the housing tax is applicable.

For a property held directly, the declaration is made from the “Real estate” tab of your specific area of ​​the site Impots.gouv.fr. It is different for property held through a civil real estate company (SCI): they must be declared from your professional space on this same site.

Anticipate

If this has not already been done, the taxpayer will therefore have to create this professional space, subscribe to the online services, then select “Manage my real estate” in the section “Services to which you can subscribe”.

The declaration is then made from the “Manage my properties” tab in the same way as for properties held directly. The creation of the professional space and the access to the real estate service not being instantaneous, be careful to anticipate them.