Real estate declaration: what are the terms in 2024?

You can notify the tax authority at any time of the year of a change in the status of a property owned by you. For example:

• a change of tenant;
• property that has become unoccupied;
• a home that is no longer your primary residence;
• the purchase of a new property.

To remind owners of the obligation to report any changes, a questionnaire was put in place at the end of the online tax filing ; you must reply to them before signing your declaration.

When you own a property, you must indicate whether there has been a change of occupation in one of your properties. If so, and you have not yet reported the change in question, you will automatically be taken to the "Manage my real estate" online service after you have signed your tax return. This service is also accessible directly from your secure personal space on the site impots.gouv.fr.

However, if you made a declaration of occupation in 2023 and no change in circumstances has occurred since then, you do not need to make a new declaration of occupation.

What is the deadline for reporting a change?

If there was a change in situation between 2 January 2023 and 1 January^er january 2024 in one of your real estate properties, you must declare it before 1^er july 2024.

If you have difficulty using digital tools, you can now fill out a paper form. The tax administration has just been set up a form entitled "declaration of occupation of premises by the owner", accompanied by an explanatory note to assist you in this process.

If you still need assistance in completing your return, you can contact 08 09 401 401 (toll-free number), Monday to Friday from 8:30 a.m. to 7 p.m. You can also benefit from personalized support in a tax department or a France services area.