New reporting requirement for property owners in 2023

Following our first article, Stéphanie Clérumpuy provides more details on the new requirements for property owners.

Source

As you know, the housing tax on main residences is abolished, from 2023, for all households. Housing taxes on second homes and vacant premises are however maintained.

To enable the tax authorities to clearly identify the dwellings affected by these remaining taxes, a new reporting obligation, included in article 1418 of the general tax code, has been put in place.

This reporting obligation applies to all owners, both individuals and companies, of residential immovable property:

• undivided owner
• usufructuaries
• Civil Real Estate businesses (SCI)

All owners, individuals or legal persons, of a principal or secondary residence, of a rental or vacant property must, for each of their premises, indicate in what capacity they occupy and, if they do not occupy them themselves, declare the identity of occupants (surname, first name, date and place of birth / name and Siren number if it is a company) and the period of occupancy (situation as of January 1, 2023).

To facilitate this new reporting approach, the data known to the tax services is pre-displayed. It is important, even in the case of pre-filling, to make sure that the information you are concerned are correct or to be changed. After this first declaration, only a change in situation will require a new declaration.

You have until June 30, 2023 to declare the occupancy situation of your properties, on the online service “Manage my real estate” from your personal or professional space of the site impots.gouv.fr.

FYI : In case of non-declaration, error, omission or incomplete declaration, a fine of € 150 per premises may be applied.

For more information or help from tax office, authorities provide this number 0 809 401 401.

If you need personalized support for this process, do not hesitate to contact me.