2024-03-06 15:03:45
As every year, property owners must indicate who is occupying their accommodation to the social administration. But this year, changes are expected. It is therefore necessary to take stock.
Owners must declare their premises regardless of the nature of the occupation (primary or secondary residence). This is an approach which aims to help the tax administration to determine the properties still affected by the housing tax on second homes and the tax on vacant housing.
For the declarations of real estate for the year 2024, a change has been made by the government. Previously, these declarations might only be made online. From now on, a paper form will also be accessible to property owners, to allow owners who do not have access to or do not know how to use the Internet to declare potential changes concerning the occupants of their premises.
For other owners who are used to filing their declarations online, no change is in sight. As usual, the process is done directly via the platform impots.gouv.fr. The taxpayer must first log in to his account via his “Private Space”, then click on “Real Estate” to access the complete list of the 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 can contact the tax administration directly. This year once more, owners are not systematically exposed to the fine of 150 euros per lot in the event of forgetting to declare. In fact, the social administration recalls that “ as with any new major reform, the tax administration shows benevolence and understanding, particularly when applying sanctions. Thus, no fine for failure to declare occupancy will be applied for 2023 ».
Goods without changes exempt from declarations
Another change: declarations of real estate must now only be made in the event of a change of occupant. This means that owners whose property has not recorded any change do not need to take any action.
« From 2024, the declaration must only be made in the event of a change in the occupation situation and no longer systematically as during the first campaign to implement the reform in 2023 » explains the government. In the case of a sale of a property, both owners are invited to declare the changes, indicates the tax administration to Le Figaro.
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