If all owners have to file a new mandatory declaration before July 1, 2023, this does not necessarily mean that you will be taxed on the goods you own. Explanations.
It has caused a stir since its announcement by the Directorate General of Public Finances (DGFiP): owners of real estate have until June 30, 2023 to complete the new mandatory declaration on their personal tax space.
The DGFiP therefore now asks all owners, via the My Real Estate tab available in their impots.gouv personal space, to declare the persons occupying the accommodation.
Identify those liable for housing tax
The service-public.fr site explains that this should make it possible to determine precisely the owners still liable for the residence tax (secondary residence, rental accommodation) or the tax on vacant accommodation. The DGFiP recalls that no other tax will be introduced. The residence tax remains abolished for main residences.
Who will then have to pay what? Secondary residences are not affected by the housing tax relief, reminds the Minister of the Economy on its website. New code name for this local tax: housing tax on second homes and other furnished premises not assigned to the main dwelling (THRS).
Real estate taxes: the DGFiP alerts you to this new obligation for owners
The calculation of the tax on secondary residences
The service-public.fr site points out that the housing tax on secondary residences is calculated according to the cadastral rental value, which represents the annual rent that the property could produce if it were rented. This rental value is revalued each year, in particular according to the increase in prices. The amount of the tax is obtained by multiplying the rental value by a tax ratewhich varies by municipality.
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Like owners of second homes, owners of vacant homes will have to pay housing tax on vacant homes (THLV) in 2023. A dwelling is said to be vacant when he has been innocup for more than two years from January 1 of the tax year and if the accommodation is not located in a restricted area.
However, the owners of this type of accommodation can escape this tax, as recalled by Stphane Absolu, associate director at Pyxis Conseil, with Capital. According to him, if the work is too expensive in relation to the value of the property and the accommodation is no longer decent and therefore cannot be rented or if the vacancy is involuntary and the owner cannot find a tenant or a buyerthen the owner does not have to pay this tax.
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Finally, it is useful to remember that a false declaration or an oversight exposes you to a fine of 150 euros per item, even if the DGFiP ensures that it will be lenient at first.