Final tips for filling out the real estate tax return correctly

It was a big failure last year. The minors received tax notices and errors, mistakes and discrepancies multiplied for months. Will the declaration of real estate go better this year, this new tax liability arising in 2023? You must make this property declaration by June 30 at the latest. The tax administration will send a final reminder this week to declare their properties, she told Les Échos. This statement will allow you to determine whether or not the premises are subject to the housing tax of secondary or main dwellings or the housing tax of unoccupied dwellings. Le Figaro gives you some advice so that you don’t get lost in the twists and turns of this statement and that you don’t get caught by the tax authorities.

Who must fill in the real estate tax return?

The declaration of occupancy and rent is intended for persons who have ownership rights to the property (owner, lessor, usufructuary, etc.). If you were one of the 28 million owners who did their duty last year, rest assured that you won’t have to do it again. But only if there has been no change in situation since then, unless you have bought a new property, or changed tenants, if your property has not become vacant in the meantime… Article 1418 of the General Tax Code states that “The owners of the premises, for whom there has been no change in the information transmitted since the last declaration, are exempt from this declaration..” So you must make your declaration if you have just bought a property or if you have to report a change of tenant.

How exactly do I make a real estate declaration?

Don’t wait to declare as soon as any of your assets change. It can be filled all year round. Go to the Imposs.gouv.fr website, the “manage my properties” section. Once you get to your property listing, you can click on the occupancy statement. The course will then adapt to your answers and guide you with tips and frequently asked questions. For each object, the occupancy situation (main or secondary residence, rented accommodation, unoccupied, seasonal rental, etc.), residents, occupancy time of each user must be indicated. If you notice an error in the pre-filled data, you can report it to the tax administration via your personal email.

Do I have to enter the rent amount for the property I am renting?

Entering the monthly rent for the rented property is not mandatory, as it was last year. The rent will be used for statistical purposes in the revaluation of the rental value of residential premises, as indicated on the website impots.gouv.fr. It is this rental value that is subject to the tax rates resulting from real estate and housing tax. However, it is mandatory to indicate the change of tenant. “Otherwise, you run the risk of having two addresses for the same tenant, his old and his new, and the software will think it’s a second home. The tenant will receive an estimate for housing tax», explains Isabelle Oudenot, Executive Director of the General Directorate of Public Finances, DGFiP, at Figaro.

What should I do if I encounter problems with the online tool?

If you are unable to complete the process online, you can now complete the paper form from the “My Properties” service available on the “impots.gouv.fr” website. This is new for 2024. In April, the tax authorities introduced a form called “declaration of owner occupation of premises” with an explanatory note to help you through the process. “We’ve heard it can be tricky for some people“, explains Isabelle Oudenot. Before specifying that “83% of individuals filed their property declaration electronically in 2023 because it was the only one that existed, although forms were offered in some centers to help individuals who could not do so“.

This form can also be presented at the public finance center at the counter. If you still need help completing the declaration, you can contact us on 08 09 401 401 from Monday to Friday from 8.30am to 7.00pm. You can also take advantage of personalized support in the tax service or in the field of services in France, as indicated on the website Service-public.fr.

What is at stake if I forget to submit a declaration?

In 2023, no penalty was applied, the tax obligation was just introduced. In 2024, this flexibility is no longer required. If you do not comply with the reporting obligations regarding the property you own, you risk a fine of EUR 150 per establishment for which the required information has not been communicated to the tax authorities. However, DGFiP provides “show kindness like in income tax return where 90% of people file return and we don’t give penalty for the remaining 10%. It is still an obligation, so if someone stubbornly refuses, there will have to be sanctions. Especially since it’s a one-time statement unless something changes, many people stay in their homes for a long time“, assures Isabelle Oudenot.

And if my parents have died, who has to file the declaration?

It is up to the heirs to verify that the status as of January 1, 2024 is correct. Family property appears in the personal space of the heirs. In case of non-declaration, a tax notice may be sent to the deceased person.

Are there risks of errors again this year, such as council tax assessments sent to minors?

The risk should be lower this year. The case of minor children receiving tax assessments was rare, indeed marginal. These were people who listed their children on the property declaration when only the owners were listed or it was a homonymy.“, tries to reassure Isabelle Oudenot. You are now ready to fill out your statement.

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