Occupation status declaration of residential properties: final stretch!

As of January 1st, 2023, dwelling properties are concerned by a new declaration specifying their occupation status (main residence, second homes, rental ...) must be filed online by their owners until June 30. This will allow the tax administration to identify residential properties subject to the housing tax on second homes and the tax on homes left unoccupied.

Namely: A fine of €150, per local, is incurred in case of non-declaration, omission, or inaccuracy.

Persons concerned

This obligation is incumbent on all owners of residential properties located in France. These are obviously individuals but also legal entities such as companies (real estate companies, in particular).

Attention: The administration considers, extensively, that this obligation is also imposed on owners of business premises subject to housing tax.

A deadline to respect

Although it has been planned since the end of January, many owners have not yet filed their declaration. However, they must now not delay any longer. Indeed, this obligation must be fulfilled by June 30, 2023, at the latest, on the www.impots.gouv.fr website, through the “Manage my real estate” service (GMBI). However, some legal entities will first have to create their professional space or join the GMBI service. Many days are necessary for these steps to be effective, so it will be necessary to take them into account to respect the deadline!

The case of multi-owners

Specific arrangements are provided for owners of multiple properties, including the exchange of files grouping all ownerships into a single declaration. However, given the information to be provided, this task can be tedious. Anticipating your declaration is therefore strongly recommended.

What if there is an error?

If the description of a property (nature, address ...) contains errors, the owner must ask the administration to make the necessary corrections. However, the occupation status declaration must still be filed before July 1st, without waiting for the corrections.