Declaration of real estate 2025: Are you concerned by this obligation?

Since 2023, all owners must declare their property to the taxman, on the tax site.gouv. This year, a new obligation also concerns certain tenants.

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It is a new obligation, set up by the taxman only three years ago. Following the removal of the housing tax on the main residences, the owners have been forced since 2023 to declare the situation of their real estate on the tax site.gouv, via the “Manage my real estate” tab. Concretely, they are invited to indicate in what title they occupy their property (principal, secondary, vacant local residence, etc.) or to mention the identity of the occupants and the period of occupation. An approach which allows the administration to identify the occupants of real estate, in order to be able to apply the housing tax on the second homes and that on the vacant premises, whose situation is likely to evolve each year. Note that this approach can be carried out over the water and at the latest on June 30 of the year following the change. Until June 30, 2025 in the event of a change of situation in 2024.

You will understand, All owners are now obliged to declare their property to the taxman, whether they are the occupants of their accommodation, or landlord. Bare owners must also declare their property to the administration, even if the latter is occupied by the usufructuary. But beware, if only the owners have the possibility of declaring their property online via the “Manage my real estate” service available on the Impots.gouv site, a new obligation concerns the tenants of a second home. These include tenants in a double residence situation For professional or family reasons, as well as partners in real estate civil society (SCI).

New obligation for tenants of a second home

These tenants must thus make a declaration of the property they occupy in their online income declaration. On the other hand, this declaration does not concern declarants in paper format. The taxman specifies that a new executive entitled “Rental of a second home” is now created in the online income declaration, embellished with two radio buttons to indicate if you rent another accommodation than your main residence. Note that if you own a property in France while living abroad, you must make your online declaration, by logging into your particular space, on the tax site.gouv.

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Be careful to make your statement in time. If the administration has so far shown kindness and understanding for owners in good faith who have not completed the approach before the deadline, the bad students will be liable this year a fine of 150 euros by premises in the event of failure or declarative error.