From January 1 2023 and until 30 June 2023 included, all owners of residential property in France, whether they are individuals or businesses, must fulfill a new reporting obligation. Indeed, the General Directorate of Public Finances (DGFiP) asks all owners of a primary residence, secondary school or rented accommodation, to declare the occupancy of their accommodation in the “Manage my real estate” area of the site impots.gouv.fr. This new reporting obligation is put in place in order to precisely determine which owners are still liable for housing tax or the tax on vacant housing., now that the housing tax is abolished for main residences from 2023.
This new declaration of occupancy of housing to be made by owners is provided for by the finance law for 2020 and concerns all owners, whether they are individuals, real estate companies (SCI), usufructuary or undivided owners. According to the DGFIP, 34 million owners are affected by 73 million residential premises in France.
This declaration must be made online, on the online service “Manage my real estate” from the personal or professional space of the impots.gouv.fr website, before July 1 2023. For that, owners must log in to their personal or professional space on the impots.gouv site with their tax number and password, then go to the “Real Estate” tab to complete an occupancy declaration for each of their properties (Principal residence, second home, rented premises, premises occupied free of charge, local vacant) and monthly rent (optional).
Occupancy data known to the tax services will be pre-displayed to facilitate this new reporting process.. Only changes in situation will require a new declaration. However, in case of non-declaration, of error, omission or incomplete declaration, a fine of a fixed amount of 150 € per premises may be applied.
In short, this new reporting obligation put in place in 2023 aims to accurately identify the owners of real estate for residential use In France, in order to facilitate the collection of the tax on vacant housing and the housing tax for second homes and rental housing. Owners must therefore comply with this new obligation by completing their occupancy declaration on the impots.gouv.fr website before July 1. 2023.
What information should be reported ?
Starting January 1 2023, all owners of built real estate must fulfill a new reporting obligation : the declaration of occupancy of the accommodation they own. This obligation is carried out online at impots.gouv.fr, in the tab “Real estate” of your particular space.
Before July 1 2023, owners must provide the following information to the administration :
- Housing occupancy arrangements (personal or by third parties)
- The nature of the occupation (Principal residence, second home, rented accommodation, accommodation occupied free of charge, unfurnished and unoccupied vacant accommodation)
- The identity of the occupants (nom, first name, date and place of birth for natural persons, name and SIREN for legal entities)
- The period of occupation or vacancy of the accommodation they own (start and end date of occupation)
- For seasonal rentals, the start of the seasonal rental period, the management methods of the property (own or rental contract with manager excluding any personal use), the SIREN of the manager or owner if applicable, and the possible classification as furnished tourist accommodation.
- Monthly rent excluding charges (optional)
This information will help the administration to establish housing taxes on second homes., taxes on vacant premises (TLV) and housing taxes on vacant housing (THLV).
It is therefore crucial to indicate to the administration the situation of your (or your) accommodation(s) on January 1st 2023 via online service “Real estate”. For each property, click on “To announce” and fill in the requested information. When a declaration is necessary, a blue tablet “Expected declaration” appears, which disappears once the declaration is validated. You can also declare a change of occupation situation even in the absence of an expected declaration.
The service is open 24 hours on 24, 7 days on 7, all year. In case of questions or difficulties, you can contact the assistance number for individual users at 0 809 401 401 (non-premium rate number) or your manager service via secure messaging by choosing the form “I have a question about the “Real Estate” service”.
It is important to note that this declaration obligation is accompanied by a sanction system (article 1770 terdecies of the CGI). In case of error, omission or declarative insufficiency, a fixed fine of €150 per accommodation may be applied.