Since 2023, the tax authorities have been requiring a new mandatory declaration for all French owners. If this declaration on real estate has not been renewed every year, owners who have changed their situation during the year must notify the administration. Good news, it can finally be done on paper.
All (or almost) owners now know: since 2023, the tax authorities have required a declaration of real estate. This new reporting obligation, included in article 1418 of the general tax code, should enable the tax administration to clearly identify the accommodation affected by housing taxes on secondary residences and vacant premises.
Once the declaration has been made, owners have peace of mind: no need to redo it every year, except in the event of a change in situation (sale, moving, change of tenant, etc.). In this case, the declaration of occupancy on January 1st must be made before July 1st of the same year.
Until now, this declaration had to be made online, via the Manage my real estate tab available in your impots.gouv personal space. The General Directorate of Public Finances (DGFiP) explained that to facilitate your declaration, occupancy data known to the tax services is pre-filled. If they are correct, all you have to do is validate your declaration, and that’s it. Otherwise, you can modify the declaration directly.
Finally a paper form for owners without internet access
But what if you don’t have internet or are used to paper declarations? For almost a year, the DGFiP has continued to oppose the implementation of a paper declarationproposing instead to go directly to the tax service or to the nearest France services area to access a self-service computer and benefit from personalized support if necessary.
New year, new resolution? As the site notes The particularthe DGFiP has just published a new paper form bearing the identifier 1208-OD-SD. This last finally allows those who do not have internet access to make their declaration this way. A paper form must be completed for each premises or group of premises at the same address, then sent to its public finance center before July 1, 2024.