It’s new this year: the declaration of real estate. Landlords must declare the occupants of their primary, secondary or rented accommodation. This process must be done online on the site impots.gouv.fr in the section “Manage my real estate” via the personal space. But just over 50% of declarants have taken the step, according to Le Figaro. Faced with the many missing declarations as the June 30 deadline approaches, Bercy announced this Friday that it would be possible to do so, without penalties, until July 31 inclusive.
This declaration is for the tax services to list the occupations of the residences. If the residence tax for main residences is abolished, it remains applicable to secondary residences. In a press release published last week, the Solidaires Finances publiques union castigates “the choice made by the administration to proceed with a campaign, and a declaration only by digital voice [which] causes a misunderstanding at the level of taxpayers, and in parallel an increase in increasingly significant incivilities”.
In a letter dated June 14 addressed to Jérôme Fournel, the Director General of Public Finances, the Solidaires Public Finances union indicated, for example, that the Marseille property tax center had to date recorded “more than 20,000 messages awaiting responses” . If the tax administration will show flexibility in the coming weeks, a penalty of 150 euros per undeclared property is provided for in article 1770 terdecies of the General Tax Code (CGI).
