MANAGING MY PROPERTY : HOW TO DECLARE THE OCCUPANCY STATUS OF YOUR HOME(S)?

All owners of residential premises must declare on their \"impots.gouv.fr\" space, by june 30th at the latest, the conditions of occupation of these premises on the 1st of january 2023. Each owner of a dwelling is obliged to declare the nature of the occupation of this property (principal residence, secondary, rented, occupied free of charge or vacant) as well as the identity of the occupants. This declaration will enable the tax authorities to identify the dwellings that are still subject to council tax on secondary residences and those subject to tax on vacant premises. The first declaration, to be made by june 30th 2023 at the latest, concerns all owners, whether individuals or legal entities (SCI, SA, SARL, etc.). The properties for which a declaration is required are identified on the home screen of the \"real estate\" area in your \"individual\" or \"professional\" area of the impots.gouv.fr website

In practice:
If the property is occupied personally : you must indicate whether it is your main residence and/or your second home.
If you rent the property, you must indicate :
- the identification details of your tenants (natural person: surname, first name, date of birth, place of birth / legal person: name, siren)

You must declare the occupants of whom you are aware, whether they are leaseholders or free occupants (it is not necessary to declare children)
- the amount of rent
- the period of occupancy or, if applicable, vacancy of the accommodation (beginning, end of the period of occupancy).
- for seasonal rentals : the start of the seasonal rental period and the management arrangements for the property (own use or rental contract with a manager excluding any personal use), the siren of the manager or that of the owner, if applicable, and any classification as furnished tourist accommodation.
N
ote that in the case of joint ownership, only one declaration per property is required. If the property is subject to dismemberment, it is up to the usufructuary to complete this formality.
There are no supporting documents to be provided with the declaration, but they must be kept in case of an inspection by the administration.
Be careful: in the event of an error, omission or insufficiency in the declaration, you are liable to a fine of 150 euros per premises.

Please note : the declaration obligation is entirely dematerialised and it is not possible to complete it using a cerfa document. If you do not have internet access, if you have technical difficulties, or if you do not know how to use a computer, you can contact the tax authorities via the France Services network or the individual tax department where your property is located to help you with this process. Do not hesitate to contact an fnaim estate agent to help you with this process.

Source : fnaim.fr

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