All owners of real estate must complete a new mandatory declaration with the tax authorities. And this before June 30, under penalty of a fine. If you have real estate through a real estate company (SCI), you may not have enough time to meet this deadline. Explanations.
This is a new reporting obligation that raises many questions. 34million homeowners must declare their real estate to the tax authorities by June 30and 73million premises are concerned.
This declaration of real estate, which is done from your personal space on the impts.gouv.fr site, should allow the tax authorities to identify the taxpayers who still have to pay housing tax, which has been abolished for main residences.
All owners are affected
The Directorate General of Public Finance (DGFip) explains that this reporting obligation concerns all owners, joint owners, usufructuaries, but also civil real estate companies (SCI).
But there is a subtlety. For property held in SCI, the declaration must be made from your secure professional space on impots.gouv.fr, after subscribing to the Manage my real estate service (GMBI). If you do not yet have a professional space, you can create it, then ask to join the option to manage my real estate, indicates the tax site.
Are the assets of a family SCI affected by the new tax obligation?
The opening of this professional space is not automatic and can take several weeks, warns Marie Choplin‑Texier, notary Paris, questioned by Capital. It is therefore perhaps already too late to act in time.… It is therefore strongly recommended to use the secure messaging system integrated into the impots.gouv.fr site in order to inform the tax authorities that you have taken the necessary steps to open your professional space, underlines Capital.
A fine of 150 euros
Indeed, in theory, the owners expose themselves tono fine of 150 euros per undeclared property by June 30. But the DGFIP has already indicated that no sanctions will be taken in 2023. The first fines will be sent from next January 1 for recalcitrant owners.
In any case, the tax authorities still advise owners to complete their declaration as soon as possible.
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