Baptiste Morin / Crédit photo : Riccardo Milani / Hans Lucas / Hans Lucas via AFP
From this Thursday, taxpayers must declare their 2022 income on the impots.gouv.fr website. But this year, due to the abolition of housing tax on main residences, owners will also have to declare the property or properties they own. What should they expect?
The tax return campaign begins this Thursday. The French have a month and a half to fill it out on the tax site. This year, a lot of new features, including a specific statement for owners. This is a consequence of the total disappearance of the housing tax for main residences in 2023.
Second homes and rentals still subject to housing tax
This year, in addition to their income, the 34 million owners will also have to declare the property or properties they own, the use they make of them, the identity of the occupants, the period of occupation and the monthly rent if applicable. This new declaration must allow the tax authorities to know precisely what tax applies to the property.
If a household has only one principal residence, no financial consequences. But if he owns several assets, then it’s a different story. Secondary residences and rental accommodation are still subject to housing tax. For empty dwellings, the tax on vacant dwellings applies.
Household owners will have an interest in being very vigilant because an error or an absence of declaration will be sanctioned with a fine of 150 euros per undeclared accommodation.
