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NEW REPORTING OBLIGATION FOR REAL ESTATE OWNERS IN 2023

NEW REPORTING OBLIGATION FOR REAL ESTATE OWNERS IN 2023

All owners are subject to a new reporting obligation in 2023. As of January 1 and until June 30, 2023 inclusive, all owners of residential real estate, individuals and businesses, must declare the occupancy of their units on the “Manage my real estate” space of the site taxes.gouv.fr.

Why this new obligation?
Because of the abolition of the housing tax for main residences in 2023, the State wants to know precisely the owners still liable for the housing tax (second residence, rental housing) or the tax on vacant housing.

Who is concerned?
This obligation applies to all owners of residential real estate on January 1, 2023.
Therefore, if you acquired property after January 1, 2023, it is the seller who is affected by this obligation.
In the case of dismemberment of property, it is the usufruiter who has the declarative obligation. The bare owner has no steps to perform.
Attention, civil real estate companies (SCI) and undivided owners are also concerned.

What is the purpose of the statement?
The following information must be provided:
-the arrangements for occupying the premises (personally, by third parties);
-the nature of the occupancy (primary residence, secondary residence, leased space, free space, vacant space (unfurnished and unoccupied));
-the identity of the occupants (natural person: surname, first name, date of birth, place of birth/ legal person: name, SIREN);
-the period of occupancy (or vacancy) of the premises they own (beginning, end of the period of occupancy);
For the special case of seasonal rentals: the beginning of the seasonal rental period and the terms of management of the property (own or rental contract with manager excluding any personal use), the SIREN of the manager or that of the owner if applicable, the possible classification as tourist furnished.
-monthly rent excluding charge (optional)

How to proceed with the declaration?
You must log in to your personal tax area. In the “Real estate” tab, you will find the declaration requested to be completed. The latter being prefilled, there is in theory only to validate the information filled in. No proof will be requested from you.
If you have any questions or difficulties with this procedure, you can contact the support number of individual users at 0 809 401 401 (toll-free number) or your service manager, via secure messaging.
If you do not have a personal space online, you have no choice but to call the assistance number that will take your declaration by phone.

What is the penalty?
In the event of a declarative error, omission or insufficiency, a fine of 150€ per room may be applied.
Be careful, this declaration will be made every year unless the information has not changed.

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