ALL owners (individual and company owners, family SCI, etc.) of a main or secondary residence or rental property must, for each of their properties, indicate in what capacity they occupy them and, when they do not occupy them themselves, provide the identity of the occupants and the period of occupation (situation as of January 1, 2023). This declaration must be made online, via the online service “Mon bien immobilier” on impots.gouv.fr, before 31st of July 2023. This only concerns buildings, un-build land is not concerned.
This Declaration of occupation is necessary for updating the tax service files:
*files of secondary residences, still liable for the tax d’habitation
*files of unoccupied and vacant housing (unfurnished): tax on vacant housing (applied in certain regions in France).
So in order to be able to declare (this is only possible by internet) you will have to create your account on the government site.
https://www.impots.gouv.fr/accueil , espace « particulier »
A PDF usersguide and a VIDEO tutorial is at your disposal, in english (both explain how to create an account and consult the details of all your real estate premises, it does not indicate yet how to declare, …)
usersguide PDF : mesbiensimmobilier-usersguide
video tutorial https://www.youtube.com/watch?v=byFTpJVJtIc
The different types of occupation:
*Principal residence, occupied by the owner or a tenant
*Secondary residence, owner-occupied or short-term rentals (seasonal)
*Not occupied: vacant accommodation (unfurnished)
Go to the “mesbiensimmobiliers” tab “declaration occupation”, for each property you must provide the names, first names and dates of birth of the occupants (except children), and the date of occupation (in the majority of cases it will be 01/ 01/2023 if not prefilled yet), if your property is rented, you can mention the amount of the monthly rent but it’s not obliged.
This information probably is already prefilled for primary residences (known by taxservice):
*if complete and correct: click on “aucun changement” to finalize your declaration
*if incomplete: click on “nouvelle situation” and declare accordingly.
You can add or delete occupants.
You have to do this for each premise mentioned(so also for garage, pool etc if they are mentioned separately).
If you own trough a company (non-individual or SCI) you need to create an account under “espace professionel”. In this case and/or if you rent out your property as seasonal letting through a professional intermediary, we advise you to contact this intermediary and/or your accountant to help you and avoid reporting errors and/or double taxation.
The “non-declaration” or the “mis-declaration” before June 30, 2023, is subject to a fine of 150 € per premises, …
If you were buyer in 2022, this does not concern you “not yet”, if you don’t have a fiscal number in France,you just have to wait for your first notice, which you should receive in September 2023, if you would have changed your address since your purchase, you should report it to the tax office of your area.
If you were a seller in 2022, it’s possible the property still appears on the list, in this case you should report this to the relevant taxe service, possible on line under “contact et RV”.
HELP/IT DOESN’T WORK?
It’s new, so there may be “bugs”, … impossible to finalize/validate your declaration?
You can also call the local tax department to assist you or solve the problem:
from abroad : tax service Carcassonne: +33 468774444, Narbonne: +33 468321193
from France : 0809 401 401