An additional ten days to register residential properties
The deadline for filing the real estate declaration has just been extended: you have until midnight on August 10, 2023, to do so.
Effective January 1, 2023, all property owners—including businesses—are subject to a new reporting requirement for residential real estate. Why? Because the housing tax is being eliminated for primary residences starting in 2023. To determine which property owners are still liable for the housing tax (second homes, rental properties) or the tax on vacant housing, the Directorate General of Public Finance (DGFiP) is asking all owners of primary residences, second homes, or rental properties to file an additional declaration with the tax authorities.
This new housing occupancy declaration is required under the 2020 Finance Act. The original deadline of July 31 has been extended: property owners now have until midnight on Thursday, August 10, to complete the process.
This reporting requirement applies to all owners—both individuals and businesses—of residential real estate, including co-owners, usufructuaries, and real estate investment companies (SCIs).
Companies that own residential real estate must log in to their business account on impots.gouv.fr. Click “Démarches” before you can access “Gérer mes biens immobiliers.”
For each property reported, you are asked to specify the property’s occupancy status (rented, owner’s primary residence, owner’s second home, etc.).
If the owner does not occupy the property, they must provide the name of the occupant and the period of occupancy (as of January 1, 2023). If the occupant of the property is an individual, their last name, first name, date of birth, and place of birth must be provided. If the occupant is a legal entity, its name and SIREN number will be required.
To simplify this new reporting process, the occupancy data known to the tax authorities is pre-filled.
The validated report is available in PDF format in the “Manage My Real Estate Properties” section.
