Declaration of goods 2025: Multi -owners can delegate it but remain responsible for it

Compulsory since 2023, the declaration of occupation of real estate this year has an innovation for owners of several dwellings.

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In addition to their declaration of income received in 2024, property owners must declare the situation of occupation of their property. From this year, the owners of more than 25 goods will be able to delegate this declaration to third parties. The delegate owner will have access to this new approach in his space “Real estate”, accessible on the impots.gouv.fr site.

After downloading the file of his property from the new “Delegate” section, he must indicate, for each room, the identifier (Siren or SPI) of the person to whom he wishes to delegate the process. The delegate may indeed Both be a legal person as a natural person. The delegate will then have access, in his own space on the tax site, to the list of housing of which he will have obtained the delegation, to update the occupation situation. The owner will however remain responsible for the declaration.

A fine of 150 euros

This, which must be carried out via the online service “Manage my real estate” on the impots.gouv.fr site, is OBLIGATORY Since 2023. For each of his premises, the owner must indicate if he occupies it and in what title (main or secondary residence). If he does not occupy him himself, he must give the identity of the inhabitants and the period during which they occupied the accommodation.

The declaration of occupation of the accommodation must be made in the event of a change of situation, “Over the water” So, but no later than June 30 of the year following the changespecifies the Ministry of the Economy, in the press kit relating to the 2024 income tax campaign. “This declaration is essential to ensure the good identification of housing taxes or on the vacant premises that remain and avoid sending the advice of housing taxes to secondary residences or vacant premises to people who are not liable for them”insists the Ministry of Economy. If you don’t do it, where if you make mistakes in your declaration, it will cost you 150 euros per premises.