Owners: Last chance this Monday to avoid a fine of € 150 per unoblained accommodation!

If you are the owner, you must make a declaration of occupation of real estate before July 1, 2025. At the risk, if not, to receive a fine.

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Your Declaration 2025 income 2024, it’s already almost ancient history! But, if you are the owner, you must also perform a Declaration of occupation of your real estatebefore Tuesday, July 1, 2025, in three very specific cases. First, if the conditions for occupying one of your property has evolved between January 2, 2024 and January 1, 2025, in favor, for example, of a change or tenantaccommodation that has become unoccupied or which is no longer your main residence. Then, if such a change occurred between the beginning of 2023 and early 2024 but you did not report it last year, you must declare it in 2025. Finally, if, for one of your real estate, you have never made a statement of occupation before, it is necessary to do this this year.

This declaration, which must be made via the online service “Manage my real estateOn the impots.gouv.fr site, has been compulsory since 2023. That year, the housing tax On the main residences had been permanently removed. On the other hand, it remains applicable to secondary residences and vacant housing. “To be able to correctly issue these taxes, the administration must know precisely the secondary residences and the vacant premises, the situation of which is likely to evolve each year, according to purchases, sales, moves and rentals. Only the owners hold this information and are able to communicate it to the administration ”explains Bercy.

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150 euros fine in case of forgetting or error

Since 2023, for each of his premises, the owner must thus indicate if it 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 ancillary premises, such as the parking lot, the cellar, the swimming pool, must be declared with the accommodation on which they depend. 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 change. If you don’t do it, or if you make mistakes in your declaration, it will cost you 150 euros By local.

Good news if You have more than 25 dwellingsin 2025, you can delegate this declaration to third parties. After downloading the file of his property from the new “Delegate” section, the multiple owner must indicate, for each premises, the identifier (SIREN or SPI) of the person to whom he wishes to delegate the process. The delegate can indeed be a legal person as well 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 of the declaration.

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An obligation for certain tenants

Another innovation, this year, the owners are no longer the only ones to have to declare the situation of occupation of real estate to the tax authorities. If you rent or occupy for free Another accommodation than your main residence, from this year you had to indicate in your tax return the address of this property and the name of the owner. These include tenants in a double residence situationfor professional or family reasons, as well as partners of real estate companies (SCI).

The objective: to facilitate taxes for the housing tax on second homes. Only owners who have access to the service “Manage my real estate“, A new executive, entitled “Rental of a second home”, was provided for this purpose in the online declaration.