The owners concerned cannot escape it, this must appear on their tax return. Otherwise the taxman will catch up with them!
To fulfill your income declaration is far from being a pleasure for many taxpayers. Between the boxes not to forget to check, the changes to be reported and the aids to claim according to its situation, it is easy to get lost. And the owners are not spared. Each year, they must face approaches that are constantly evolving: removal of the housing tax for the main residences, information on tenants, change of situation … Result, many miss certain compulsory formalities, in particular one which has entered into force recently.
If you own, you know: when making your tax return, the steps are increasing. It is no longer enough to declare your income, it is also necessary to report certain information on your real estate. The novelty concerns secondary residences or vacant housing. Since 2023, the owners must declare the occupation of their goods on the impots.gouv.fr site, in the “real estate” section. It is a question of specifying who occupies the accommodation, the type of occupation, as well as the complete identity of the occupants. It is also necessary to indicate the dates of the beginning and end of occupation or vacancy of the property.
For seasonal rentals, other details are requested: “The start of the seasonal rental period and the methods of managing the property (on its own or rental contract with manager excluding any personal use), the manager of the manager or that of the owner if necessary, the possible classification in furnished tourism”details the taxman. The amount of the rent can also be declared, but this remains optional.
All this information is requested to allow the tax authorities to“Establish the housing tax on second homes (THRS), the tax on vacant premises (TLV) and the housing tax on vacant housing (THLV).” The deadline for making this declaration of occupation is set for July 1, 2025. The owners who do not be exposed to a fine of 150 euros, which will be effective in 2026, the government announced. For the time being, they are still 12 % not to have completed the requested boxes, according to the Directorate General of Public Finances (DGFIP). In 2024, almost one in five owners did not make this declaration however compulsory!
