Declaration 2025: Who are the tenants who must notify the taxman?

This year, the owners will no longer be the only ones to have to declare the situation of occupation of real estate to the tax authorities. Tenants are also used.

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Since 2023, property owners must declare the situation of occupation of their property to the tax administration. In 2025, some tenants will also be used to make this declaration. “”In order to facilitate taxes under the housing tax on secondary residencespeople who rent or have a second home that they are not owners must now declare it “indicates Bercy.

Tenants will have to make this declaration in their income tax return, only owners who have access to the “Manage my real estate” service. These include tenants in a situation of double residencefor professional or family reasons, as well as partners of real estate companies (SCI). Note that this new declaration, for tenants, is only integrated into the online income declaration. A new executive, entitled “Rental of a second home”, is created in the online declaration to indicate if you rent another accommodation than your main residence. This measure does not concern declarants in paper format.

A fine of 150 euros for the owners in the event of an error

For them ownersthe declaration of occupation must be made via the online service “Manage my real estate” on the impots.gouv.fr site. For each of his premises, the owner must thus 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 From the year following the change, specifies the Ministry of the Economy. “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, it will cost you 150 euros per good.