Declaration of real estate for owners in tax administration returns in 2024, after its difficult implementation last year. But that won’t bother everyone.
In 2023, its arrival made 34 million owners sweat, forcing Bersin to give extra time to carry out this new approach. From January 1, 2023, owners must declare their real estate to the tax administration, specifying for each premises they own, in what capacity (main or secondary residence), as well as the identity of the occupants. , if they do not live in housing themselves.
For the tax authorities, this process is carried out in parallel with the income tax declaration, making it possible to identify the premises on which tax is due, particularly the housing tax on second homes and other furnished premises (THRS). This year, some owners will have to complete the process again, but the number of declarants has been revised downwards.
Under the terms, 2023 declarants saved
Owners whose situation has not changed since last year will not need to make a new declaration in 2024. Only owners with knowledge of the change need to check it.
“In the event of a property sale, each owner must declare these changes whether he is an old or a new buyer,” explained tax authorities interviewed by Le Particulier.
This declaration must be made by July 1 under penalty of a fine of 150 euros per undeclared item. To help everyone find their way, the General Directorate of Public Finance has published a “step by step” explanation video. Note that when owned properties are rented out, owners can, if they wish, advertise the rent received online, the impots.gouv.fr website mentions.
Paper declaration is now possible
Another new feature in 2024 is that owners will be able to use paper forms, which were missing last year. It will be made available at Public Finance Centres, which are expected to already be flooded with information held by tax authorities.
“Of these owners who indicate to the administration that they cannot subscribe to this declaration electronically, as well as owners whose main residence is not equipped with Internet access, use other means available to them by the administration”, refers to article 1418. General Tax Code.
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