Real estate. Declaration of occupancy of property: is it still mandatory?

Last year, in order to identify premises which must be taxed under the housing tax on second homes and the taxation on vacant accommodation, a new reporting obligation was put in place for all properties. owners.

For each of their real estate properties, they had to indicate to the tax administration, on the Tax website, in what capacity they occupy it (main residence, secondary residence, vacant accommodation) and, when they do not occupy it themselves, they had to provide the identity of the occupants and the period of occupation of the property.

The declaration deadline had been postponed several times (finally until August 10, 2023), many owners, particularly elderly people, not being comfortable with the internet.

In 2024, the government announced changes to this declaration to make things simpler…

Only in case of change

No new declaration is to be made in 2024, except in the event of a change in the housing occupancy situation compared to the 2023 declaration.

For example, if in the meantime the property has been sold, if a dismemberment of property has taken place, if the tenant has left the accommodation, etc.

If this is the case, you have until June 30, 2024 to make this declaration on the Impots.gouv.fr website, in your particular space. The service will be available from mid-April.

A possible declaration on paper this year

While in 2023 the reporting obligation was completely dematerialized, this year, the government is providing owners who do not have the internet with a paper form.

Tax leniency

Like last year, the tax authorities have indicated that they will “show kindness and understanding” in particular for the application of the fine of €150 per accommodation in the event of forgetting to declare.