► Why do I have to declare my assets?
The year 2023 will be the year of the culmination of the gradual disappearance of the housing tax. An extinction that does not, however, concern all homes. Indeed, if the main residences are no longer subject to the tax, this is not the case for other premises and in particular secondary residences or vacant accommodation.
To sort out exempt housing and those who will still have a tax to pay, the law has therefore provided that owners will have to declare the status of each of their properties online. They must specify whether it is their main or secondary residence. Or, if they do not occupy them themselves, they will have to indicate the identity of their tenant.
The obligation applies to both natural and legal persons. It therefore also concerns property held via a civil real estate company (SCI). According to figures from Bercy, this represents 34 million owners who share “73 million premises for residential use in France”.
► How to complete the formalities?
As the tax administration is one of the most advanced in terms of digitization, the declaration is only made online. You must therefore go to your personal space on the impot.gouv.fr site.
The information must then be filled in the new tab titled “Real Estate”. A mention “expected statement” appears for assets that require additional information. In some cases, the boxes may be filled in by default, based on the latest data known by the administration, which should be modified if necessary.
The situation of each property must be specified: main or secondary residence, premises rented, loaned free of charge or left vacant. If a change of status or occupant is necessary, then it will be necessary to specify the dates and the identities where the changes occurred.
► What deadlines and what sanction in case of breach?
Taxpayers must fulfill their reporting obligation before June 30, 2023. Good news, however, once this formality has been completed, it will no longer be necessary to perform it again in subsequent years. “Only a change of situation will require a new declaration”, specifies the tax administration. This will obviously be the case after a move, a sale of your residence or a change of tenant.
Completing this form is an obligation provided for by a law of 2020. In the event of non-declaration or erroneous declaration, the offender is liable to a sanction, warns the administration, which specifies that“a fine of a fixed amount of €150 per room may be applied”.