Real estate declaration: the deadline is postponed to 1 August midnight!

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Since 1^er january 2023, you are subject to a new reporting obligation for your residential real estateincluded in the 2020 budget law.

While the housing tax has been removed for principal residences since 2023, the General Directorate of Public Finance (DGFiP) requires all owners of a principal, secondary or rented residence to file an additional return with the tax administration. The objective is to determine precisely the owners who are still liable for the second home tax or the vacancy tax.

The Ministry of Economy announced on June 23 that,

in view of the influx of declarations

, the original reporting deadline of 30 June was extended to 31 July. A new postponement has just been announced and you have until Tuesday 1^er August at midnight to perform the procedure.

What is this declaration and how can it be made?

This reporting obligation concerns all owners, both individuals and companies, of residential immovable property, including:

• undivided owners;
• usufructuaries;
• civil real estate businesses (CGI).

The declaration is open and accessible from the online service

Manage my real estate

(GMBI) of the website impots.gouv.fr. You must first log in to

Your special space

, with your tax number and password. The user has in his space a view of all his built goods and their characteristics (surface, number of rooms, nature of the premises, lot number...), throughout the territory. To facilitate this new reporting approach, the occupation data known to the tax authorities are pre-displayed. Thereafter, only a change in situation will require a declaration.

For each of his dwellings, the owner must indicate the title in which he occupies them. If he does not occupy the property himself, he is obliged to inform the identity of the occupants and the period of occupancy (situation at 1^er January 2023).

Once the declaration has been validated, a summary PDF document is made available to the declarant, who can thus ensure that his declaration of occupation has indeed been taken into account.

What assistance should be provided in the event of difficulties in completing this new declaration?

You are the owners but your private space is empty?

If the

Manage my real estate

is empty while you hold property, you must quickly report it to the tax services via secure messaging indicating the necessary elements of location so that the property is found on the cadastre.

Is there an error on the surface recorded for your property?

You also have to report it to the tax department. Caution: The displayed area is the floor area and not the surface of Carrez law, which may explain the differential observed. Dependencies must also be declared (cellar, parking, garage, etc.).

Assistance offered by the tax administration for any difficulties encountered

As the process is completely paperless, you cannot make a paper declaration of your real estate. The tax administration has put in place various channels of information to inform you: who must declare the property of a person residing in Ehpad, in case of subletting by a property management business, in case of untitled or illegally occupied property... Find all the answers to your questions on the website www.impots.gouv.fr with a Frequently Asked Questions and one Step-by-step to file your return online.

In case of difficulty in using the service, you can contact the user assistance of the tax department (from 8:30 to 19:00 Monday to Friday):

• by telephone at 08 09 401 401 (free service + local call rate);
• via your secure email (from your secure space, in the

  I have a question about my declaration of occupation and rent on my property

  ). This approach makes it possible to leave written record which will prove your good faith in the event of the declaration being sent out of time.