The property tax may have disappeared for some...but not for everyone! With the taxman, nothing will be left to chance. We tell you everything about this new administrative and fiscal constraint to be done online of course.
The taxe d'habitation should completely disappear in 2023 for primary residences. On the other hand, this tax remains for secondary residences. To be sure not to miss an additional income in the state coffers, the general direction of public finance had an idea: all owners of a primary or secondary residence must declare their properties on the tax site. 34 million owners are concerned.
How does it work? You must go to the tax site impots.gouv.fr, heading "My real estate" to fill out a "declaration of occupation". For each premises, you must indicate :
- how the premises are occupied (personally, by third parties) ;
- the nature of the occupation (main residence, secondary residence, rented premises, premises occupied free of charge, unfurnished vacant premises);
- the identity of the occupants (physical person: name, first name, date of birth, place of birth / legal person: name, SIREN);
- the period of occupation (or of vacancy) of the premises of which they are owners (beginning, end of the period of occupation);
For the particular case of seasonal rentals : the beginning of the period of seasonal rental and the methods of management of the property (own or rental contract with manager excluding any personal use), the SIREN of the manager or that of the owner if necessary, the possible classification as furnished tourist accommodation. The monthly rent excluding charges (optional).
Moreover, each time there is a change in the situation, the declaration must be updated. In short, each time you change your tenant, for example, you will have to go on the website to update your declaration. Not easy!
There are penalties for failing to make a declaration or for incomplete declarations: a fine of €150 per dwelling or premises (article 1770 terdecies of the CGI).