Heritage

Real estate declaration: are you affected in 2024?

Publié le 19 avril 2024 - Mise à jour le 21 mai 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Since last year, if you own a property, you have to tell the tax administration, for each of the premises you own, the title you occupy (main or secondary housing) and the identity of the occupants if you do not live in the housing yourself. This year you must file a real estate return, before 1er July, only if you did not do so last year or if there is a change in the occupancy situation of one of your properties.

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Image 1Crédits: N Lawrenson/peopleimages.com - stock.adobe.com

You can report to the tax authority at any time during the year any change in real estate that you own. For example:

  • a change of tenant;
  • property that has become unoccupied;
  • a home that is no longer your primary residence;
  • the purchase of a new property.

To remind owners of the obligation to report any changes, a questionnaire was put in place at the end of the online tax filing ; you must reply to them before signing your declaration.

When you own a property, you must indicate whether there has been a change of occupation in one of your properties. If so, and you have not yet reported the change in question, you will automatically be taken to the "Manage my real estate" online service after you have signed your tax return. This service is also accessible directly from your secure personal space on the site impots.gouv.fr.

However, if you made a declaration of occupation in 2023 and no change in circumstances has occurred since then, you do not need to make a new declaration of occupation.

FYI  

If there was a change in situation between January 2, 2023 and January 1er january 2024 in one of your real estate properties, you must declare it before 1er july 2024.

Reminder

The declaration of occupation allows the tax administration to verify the real estate for which the owners must pay:

  • the housing tax on second homes;
  • the housing tax on vacant housing;
  • or the vacancy tax.

What should I do if I have difficulty using digital tools?

You can now fill out a paper form if you have difficulty using digital tools. The tax administration set up in April 2024 a form entitled "declaration of occupation of premises by the owner", accompanied by an explanatory note to assist you in this process.

If you still need assistance in completing your return, you can contact 08 09 401 401 (toll-free number), Monday to Friday from 8:30 a.m. to 7 p.m. You can also benefit from personalized support in a tax department or a France services area.

FYI  

If you do not comply with reporting requirements for real estate you own, you may be subject to a fine of €150 by premises for which the required information has not been communicated to the tax administration.

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