2023-07-18 06:30:00
An extension of the deadline for the declaration of real estate
The deadline for making the declaration of real estate, initially scheduled for June 30, has been postponed to July 31, 2023. This decision was taken by the General Directorate of Public Finances (DGFiP) due to the influx of declarations in end of period. Owners therefore have an additional month to comply with this new tax obligation.
However, this deadline is coming to an end. There are now only 13 days left to complete the declaration (this article having been written on July 18, 2023). It is difficult to think that a new postponement will be decided, Bercy wanting to use the data transmitted to establish the tax notices for the fall of 2023.
How to declare your real estate
The declaration must be made via the online service “Manage my real estate” on the site impots.gouv.fr. For each property, the owner must indicate the occupation status (main, secondary or rental residence) and, if the property is rented, the identity of the occupants and the period of occupation. The occupancy data known to the tax services is pre-displayed to facilitate this new declarative process.
Naturally, in case of error, it will have to be corrected. But faced with the complexity of this new reporting obligation, the tax authorities might well show leniency in the event of errors. The owners therefore do not have to worry: if the declaration is not perfect, they can always invoke the “right to make mistakes”. This in no way detracts from the mandatory nature of the request.
The consequences of a declaration that is incomplete or not made
In the event of non-declaration, error, omission or incomplete declaration, a fixed fine of 150 euros per item may be applied from 1 January 2024. It is therefore crucial to take the time necessary to correctly carry out this statement.
This penalty is justified by the objective of the mandatory declaration of real estate. The data provided to the tax office will allow the establishment of various taxes. The property tax, of course, which is paid by all owners, but especially the housing tax. Although the latter is removed for 100% of households following Emmanuel Macron’s reform, this only concerns main residences. Households with one (or more) secondary residences are required to pay the residence tax for these properties.
And the bill can quickly climb. Many municipalities, especially in tourist areas, have opted for a surcharge on second homes. And this because of a rental market in strong tension, among other things, but also to fight once morest the AirBnb phenomenon which is driving up the prices of the real estate market in the most popular places in France.
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