From January 1, 2023, all owners of built-up property will be subject to a new reporting obligation: the declaration of occupancy of the dwellings they own.
This new reporting obligation is carried out via the online service available on impots.gouv.fr in your Private Individual space > “Real Estate” tab.
By July 1, 2023, owners of built-up property must provide the following information to the authorities:
– How the premises are occupied (personally, by third parties) ;
– Nature of occupancy (primary residence, secondary residence, rented premises, premises occupied free of charge, vacant premises (unfurnished and unoccupied)) ;
– The identity of the occupants (natural person: surname, first name, date of birth, place of birth / legal entity: name, SIREN);
– Period of occupancy (or vacancy) of the premises they own (start, end of period of occupancy);
For seasonal rentals in particular: the start of the seasonal rental period and the way in which the property is managed (own use or rental contract with a manager excluding all personal use), the SIREN of the manager or that of the owner where applicable, and any classification as a meublé de tourisme.
Monthly rent (optional)
This information will help the administration to establish the taxe d’habitation (council tax) on second homes, the taxe sur les locaux vacants (TLV) and the taxe d’habitation sur les logements vacants (THLV).
It is therefore imperative that you inform the authorities of the status of your property(ies) on January 1, 2023, using the new “Real Estate” online service.
The built property(ies) you own are thus displayed in the new “Real Estate” online service.
For each of them, click on “Declare” and enter the required information.
Each time the DGFiP identifies that a declaration is required on your part, a blue “Declaration expected” sticker is displayed. It disappears as soon as the declaration is validated. You can also declare a change in occupancy status even if no declaration is due.
The service is open all year round, 7 days a week, 24 hours a day.
