Taxes: what is the new mandatory declaration for owners?

Taxes: the tax authorities have added a mandatory form for owners of built real estate. Here are the details.

In 2023, owners of main residences will no longer have to pay taxes to know council tax . However, this is not the case for owners of rental properties and second homes. To find out which premises remain taxable, the government introduced a new mandatory declaration . All those who own a built property are expected to complete it before this Friday, June 30, 2023. The obligation affects about 34 million people . Here's what you need to know.

A new declaration to personalize your taxes

As of January 1, 2023, each owner of built property must declare it to the tax authorities . This declaration aims to clarify the reason for the occupation of the accommodation which belongs to them.

In fact, the tax department wants to upgrade current files on real estate.

“The occupants change, the property can be rented. In particular, tenants may change. And it is all these changes that users will have to declare, so as to be able to tax in the best way, ”explained the director of the ‘manage my real estate’ project, Sandrine Majorel Delage to the Directorate General of Public Finances.

This form on the official tax website will allow the taxman to customize the value of the tax that suits you . In particular, the administration wants to determine the goods subject to taxes. Obviously, it is a question of the housing tax on vacant dwellings (THLV) and the tax on vacant premises (TLV).

The impots.gouv.fr website pointed out that this was a mandatory declaration .

“Warning: this is indeed a declarative obligation, which is therefore accompanied by a sanction mechanism (article 1770 terdecies of the CGI). A fine of a fixed amount of €150 per premises may thus be applied in the event of an error, omission or declarative insufficiency,” can be read on the impots.gouv.fr platform.

What is required on this new mandatory declaration?

To complete this new declaration, the owners must go to the impots.gouv.fr platform . For individuals, everything happens in the section “Your private space” and go to “real estate”. They will find a “declaration of occupation” to be completed . As for professionals, they should rather go to “Approach”. Then, you must now go to “Manage my properties”.

Before July 1, 2023, these owners of built property will have to provide the following information :

• The identity of each occupant. If it is a natural person, it must communicate the surname, first name, place and date of birth of each . For a legal person, you need its name and its SIREN.
• The mode of occupation of this accommodation. Is it occupied personally or by third parties?
• The nature of this occupation. Specify whether it is a main residence, a secondary residence, or rented premises, occupied free of charge or vacant.
• The duration of occupation or the duration of the vacancy of the property .

The situation of these goods can be transmitted since January 1, 2023. You can also make changes to your employment status . To do this, go to “Declare”. Then it's just a matter of filling out the declaration.

Any information deemed essential by the General Directorate of Public Finance is attached with a blue dot. The opening hours of this service are very flexible. As a reminder, the service is open every day of the week , at any time, throughout the year.

A service attached to the tax department is open in case of concern

The purpose of this declaration is to determine the use of the built property. The tax department wants to know if this property is owner occupied or rented by a tenant. In the second case, the mention of the identity of the tenants as well as the duration of the rental is required .

However, some owners have complained, like what, they did not really manage to place themselves among the cases proposed by the administration .

“It requires me to say when the property is occupied. Except that the property can be rented for three days, for a weekend or two weeks during the holidays. There is no box that corresponds to my situation, ”says Jean-Baptiste, an owner interviewed on TF1.

In case of problem, do not hesitate to contact the tax department on their assistance number particular users. To do this, call 0 809 401 401. This is not a premium rate number.

You also have the option of using the manager service via secure messaging. You just have to fill out the form “I have a question about the “Real Estate” service . Otherwise, you can make an appointment in the “Contact et RDV” section of the impots.gouv.fr website.

Source : Tf1info