All these French people must complete this tax form under penalty of a fine

This tax step must not be forgotten.

It was not introduced this year, but it still remains a bit of a novelty for the French. Since last year, an additional procedure must be completed with the tax authorities by thousands of taxpayers during the income tax declaration period. A form other than the one relating to financial resources has appeared and failure to take care of it can result in a fine to be paid to the tax authorities.

Last year, the “Manage my real estate” section was added to all personal tax areas. Each owner who owned a house or apartment (or several) had to declare whether he occupied, rented, or left the property vacant. This year, there is no need to repeat the process for the majority of owners. Only some need to look at it again.

If, between your declaration made in 2023 and this year, no change has taken place, then you will not have to do anything. However, a modification of this form must be made if, on 1^er January 2024, you have had one of the following changes in your situation, compared to January 1^er January 2023:

• The main accommodation has become a rented accommodation, and vice versa
• Rented accommodation has become vacant accommodation (i.e. without anyone living there), and vice versa.
• There has been a change of tenant in a rented property
• A property has been purchased
• A property has been sold

These situations concern, at least, 870,000 people. This concerns all French people who sold a house or apartment in 2023 and who must therefore declare for tax the change concerning the real estate(s) in question.

For them, the procedure is as follows: if it is a sale of accommodation without a tenant, you must enter the date of your departure in the “Date of end of occupation situation” section. Then, you must select “Vacant property” and note in the “Start of vacancy period” section the day you left the premises. If the accommodation is sold rented, you simply need to provide information on your rental, like last year.

New owners do not need to do anything unless they became owners before 1^er January 2024 and the property does not appear in their personal space. In this case, it is up to them to contact the tax administration to regularize their situation.

This declaration, if you must make it, must have been made before Monday 1^er July 2024. If the deadline is not met, a fine of 150 euros may be imposed, although the tax administration should, once again, show flexibility in the event of an error in this process.