A real estate questionnaire
In 2023, the real estate declaration had experienced some implementation difficulties due to an influx of connections and a problem accessing the site. In 2024, this obligation is still in force. Taxpayers will be asked to complete a questionnaire at the end of their tax return to indicate whether or not they had taken this step the previous year.
Owners who have already declared their property(ies) will not have to make a new declaration if no changes have taken place in the meantime. This obligation therefore only applies to new owners or those who have undergone changes in occupancy, for example. For the owners concerned, the deadline for filing is June 30, 2024.
A paper form will be available for those without Internet access.
Advanced security for bank details
The tax authorities are tightening up the security of changes to bank details. The introduction of a single-use code, sent by SMS, marked a first step in this direction. This protection will be further reinforced in 2024, with the possibility of sending this code by email when receipt by SMS is not possible. This dual option is designed to protect users' banking information against fraud and piracy.
Details on change of address and dependent children
The 2024 tax return introduces greater vigilance regarding changes of address, as well as the residential situation of dependent children. Starting this year, taxpayers will also be required to indicate whether their dependent children who are students have independent accommodation, and to provide their address. If this information is not provided, it will not be possible to continue with the declaration.
In this way, the tax authorities aim to ensure the accuracy of the information provided to ensure fair and accurate taxation. This data also enables a better assessment of personal situations and potential entitlement to certain forms of assistance.
New features for the mobile application
The impots.gouv mobile application has been enhanced with a number of new functionalities, enabling more complete management of the tax return. In particular, it is now possible to add and modify dependents, as well as different categories of income (salaries, pensions, annuities, income from transferable securities, etc.) or expenses (alimony, childcare costs, donations, etc.). This change is part of a drive to make the tax return more flexible and adaptable to any changes that may occur during the year.