What changes will happen to real estate declarations in 2024?

As every year, property owners must indicate to the social administration who is occupying their accommodation. But this year, changes are expected. So it is necessary to take stock.

Owners must declare their premises regardless of the nature of the business (primary or secondary residence). This is an approach that aims to help the tax administration determine which properties are still affected by the housing tax on second homes and the tax on vacant residences.

Real estate announcements for the year 2024 have been changed by the government. Earlier, these declarations could only be made online. Henceforth, a paper form will also be accessible to property owners, owners who do not know how to use or use the Internet to announce possible changes regarding the occupants of their premises.

For other owners who are used to filing their declarations online, no change is seen. As usual, the process is done directly through the impots.gouv.fr platform. The taxpayer must first log into his account through his “Private Area”, then click on “Real Estate” to access the full list of taxpayer’s assets. If the taxpayer does not have a computer in his possession, he can go to the France Services area where he can benefit from support.

For other information, taxpayers may contact the Tax Administration directly. Again this year, owners are not open to a fine of 150 euros per lot in case they forget to declare properly. Indeed, the Social Administration recalls that “ As with any new major reform, the tax administration has shown benevolence and understanding, especially when sanctions are imposed. Thus, no penalty will be imposed for failure to declare occupancy for 2023 “

Goods without alterations exempt from declarations

Another change: Real estate declarations are now to be made only in case of change of occupier. This means that owners whose properties have not had any changes recorded do not need to take any action.

” From 2024, the announcement should only be made in the event of a change in business conditions and no longer systematically as in the first campaign to implement the reform in 2023. » explains the government. In the case of a property sale, both owners are invited to declare the changes, which Le Figaro indicates to the tax administration.