Taxes: are you affected by this new mandatory declaration?

The tax site has published that 34 million owners must file a new declaration by July 1. Explanations.

Has the time for declarations already come? The tax website published an article indicating a new reporting obligation . This article, which encourages some landlords to make an online declaration, could concern you. According to the tax site, 34 million French must fulfill a new reporting obligation by July 1, 2023. These are the owners of a secondary residence . The declaration is indeed for the housing tax for second homes. We explain to you.

Where to report?

The year 2022 marked the final end of the housing tax for main residences. However, this is not the case with vacation homes. Since January 1, 2023, all owners of built property must make a declaration of occupation of the latter .

According to the DGFiP, this new reporting obligation concerns 34 million owners . It is done directly online on the tax website. If you are concerned, you must go to the site and log in to your private space .

When you see the “Real Estates” tab, click on it. You can then start reporting . Please note that the declaration must be made before July 1, 2023.

The Ministry of Economy has set a deadline of June 30 . Owners of built real estate must provide some information to the tax authorities.

What information should be provided?

Tax Administration needs some information on built real estate to establish:

• The housing tax on second homes
• Vacant Premises Tax (TLV)
• The housing tax on vacant housing (THLV)

When you are in your private space, you must indicate the terms of occupation of the accommodation. This can be personally or by third parties. Next, you must specify the nature of the occupation .

You must tell the tax authorities if it is a main or secondary residence. It must be determined whether the accommodation is premises rented or occupied free of charge . Likewise, if it is an unfurnished and unoccupied vacant premises.

Owners of built real estate must also specify the identity of the occupants of their property . If it is a natural person, you must provide the surname, first name, date of birth and place of birth. If it is a legal person, you must indicate its name and the SIREN .

It is also necessary to communicate to the tax site the period of occupation or vacancy of the real estate. You must specify the start and end date of the period of occupation .

For seasonal rentals, you must indicate:

• The beginning of the seasonal rental period
• The terms of management of the property (own or rental contract with manager excluding any personal use)
• The SIREN of the manager or that of the owner if applicable, possible classification as tourist accommodation

You can also inform the tax authorities of the monthly rent excluding charges. The declaration of this information remains optional .

How to declare your assets?

All built assets you own are displayed in the new “Real Estates” online service. To declare your property, you just have to click on “Declare” . Follow the prompts by providing the requested information.

If the DGFiP judges that you have to make a statement , a blue dot will appear on the page. The blue dot 'Declaration expected' will disappear as soon as the declaration is validated.

If the occupancy situation changes, you can declare it without waiting for the appearance of the 'Expected declaration' . You can access this service throughout the year, any day and any time.

If you do not comply with this reporting obligation, you risk being penalized . A fine of a fixed amount of 150 euros per accommodation could apply. Article 1770 terdecies of the CGI allows this in the event of an error, omission or declarative insufficiency.

If you have any difficulties or questions regarding this process you must contact 0 809 401 401 . This non-surcharged number allows you to reach the assistance of particular users .

If you have more questions, you can also go to the service manager . To do this, you must go to the secure messaging system of your private space on the tax site. The form “I have a question about the Real Estate service” can help you.

Source : CentrePresseaveyron