Declaration of real estate: when should it be done in 2025?

Have you just owned a property or have you faced a change of occupation in your accommodation during the year? You must complete a declaration of real estate. When should you do it? What is the deadline in 2025? What are the steps to be taken? Here’s what owners should know.

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Is it mandatory to declare your real estate?

Obligation since the removal of the housing tax for the main residences

Yes, he is compulsory to declare your real estateand this, since the entry into force of the system, on January 1, 2023. This date coincides with the abolition of the housing tax for the main residences.

A compulsory declaration for owners for taxes

The declaration of real estate allows the public treasury to identify:

• new owners,
• the identity of people who occupy the accommodation (family members, tenants …),
• The type of occupation (furnished, not furnished, seasonal …),
• The use of real estate (main residence, secondary, rental …).

Thus, taxes are able to inform the owners liable for the housing tax (secondary residences and seasonal or tourist rentals) and the tax on vacant housing (tax concerning housing located in the stretched and free area of ​​any occupation for more than a year).

Who is affected by the declaration of real estate?

Are affected by the declaration, the owners of one or more real estate in one of the following categories.

The owners whose situation or the conditions of occupation have evolved

There was an evolution of the situation of one of your property Between January 2, 2024 and January 1, 2025you must complete the declaration. It can for example be:

• a change of tenant,
• of a property that has become unoccupied,
• a main residence that has become a secondary residence
• Housing loaned to a loved one …

Owners who omitted to report a change last year

A change has occurred within one of your real estate last year and you did not report it. You are obliged to do so in the 2025 declaration.

New owners who have never declared their real estate

You are concerned if you have never made a declaration in the past for one or more of your real estate.

Tenants in a double residence situation

It is now compulsory to specify if you occupy yourself for free or if you rent another accommodation than your main residence. The declaration therefore also aims at certain tenants (those in a double residence situation).

On the other hand, if you have already declared your property (s) between 2023 and today and the situation has not changed, You are not affected by the declaration real estate.

When to do the declaration of real estate in 2025?

Before the deadline

The declaration of real estate must be carried out Before July 1, 2025. Technically, it is possible to do it at any time of the year on the impots.gouv.fr site.

In the event of a change of situation

It is also possible to report an evolution concerning one of its real estate at the time of the annual tax return.

How to make the declaration of your real estate?

Connect to your personal space on taxes.gouv.fr in the “Manage my real estate” section

It is possible to make your declaration at any time of the year. Just connect to your personal space from the Impots.gouv.fr site and go to the tab “Manage my real estate”. The owner then had access to the List of his real estatehe can indicate any change of situation in the “Occupation Declaration” tab. He must answer several questions on:

• The type of property (room, main or secondary residence, parking, building land …)
• The characteristics of the property (surface, address, outbuildings …)
• The occupation of the property (owner occupying as a main residence, as a secondary residence, well vacant, occupied free of charge, rented)
• The end date of the previous situation (in the event of a change of situation)
• The identity of the occupant of the property, the period of occupation of the property, the amount of the rent (in the event of a rental)
• Vacance reasons (for unoccupied goods)

Fill out the questionnaire at the end of the income declaration

Each year, a reminder comes at the time of the income declaration. At the end of the declaration course, the owner is automatically redirected to the service entitled “Manage my real estate”. He must then fulfill the questionnaire and answer the same questions mentioned above.

Fill as much paper forms as real estate

In case of paper declarationthe owners must fill as many forms as housing located in different addresses and send them back to the public finance center on which each depends.

What are the new features of the declaration of real estate 2025?

Occupation Declaration

The declaration of real estate 2025 has several new features. Indeed, greater details are expected in the Description of rented or vacant property. Thus, the owners must now declare in what way they occupy the property subject of the declaration (main residence or second home). But also what are the vacancy (Personal reasons, uninhabitable accommodation, housing for sale or for rent not finding a lessee, accommodation dedicated to demolition).

New form 1208-Od-SD

We are talking about a declaration of occupation. In the absence of personal occupation, the owners must specify the identity of the occupants present because of a rental contract or a free provision. There is therefore a specific form, the Form 1208-OD-SD(in addition to the main property declaration).

How to declare a property sold in 2024?

To declare a property sold in 2024, it is necessary to go directly to the online service “Manage my real estate”, which is accessible from the secure personal space on the tax site. Who must complete the formality? The buyer must do it When the operation took place in 2024 and it is therefore a new owner of the property on January 1, 2025.

What sanctions in the event of non-declaration of the property?

Despite the entry into force of the system in 2023, to date a certain number of real estate has still not been declared by their owners. The latter are exposed to a fine of the order of 150 euros by property not declared. The sanction is the same in case of inaccuracy. The absence of completion of the new form provided (the declaration of occupation of the premises) is also sanctioned by a fine of 150 euros.