Since January 1, 2023, the housing tax has been abolished for all main residences. But in order not to pay it, owners must go to the tax site to indicate the status of their homes, whether empty or occupied.
This was one of the promises on which Emmanuel Macron had committed: the abolition of the housing tax for main residences for all individuals, whether owners or tenants. A measure aimed at restoring some purchasing power to the French and which came into force on 1er January 2023. Note that there are exceptions, however, since the owners of second homes and vacant homes still have to pay this tax. To precisely assess which real estate is taxable and which is not, the Ministry of Finance has set up a declaration on the site impots.gouv.fr, available recently. The approximately 34 million owners concerned must now give several details on the status of their accommodation(s): empty, occupied, secondary… Please note: they have until June 30, 2023 to complete this procedure online!
Housing tax: which properties are concerned?
The Directorate General of Public Finances (DGFIP) now asks landlords to indicate the nature of the accommodation they own and, where applicable, the detailed identity of the tenant, as well as the periods of occupation. Please note that these are residential premises only! As a result, commercial premises and car parks for professional use are not affected by the declaration and therefore do not count in the calculations made by the tax services. On the other hand, when a car park is not for professional use, its owner must fill in the declaration of the occupant of this car park (himself or a tenant, etc.), even if the latter is associated with a dwelling place. In total, 73 million locals are affected. Once the declaration is made for the first time, only a change of situation will require a new one.
Housing tax: how to declare your accommodation?
As you will have understood, it is better to complete the online form in order not to pay housing tax on your main residences. Here’s the procedure to follow :
► Go to the website taxes.gov.Fr and log in to your account, by clicking on the blue button Your particular space at the top right and identifying yourself.
► Click on the heading My properties in the horizontal bar.
► Wait for the system to find your assets.
► Your property(ies) appear on the page (6 per page maximum). Click on the part Declaration of occupationaccessible for the property(ies) you own.
► When you start the Padeclarative appeal, an information bubble Statement expected appears above each property.
► Check the information already pre-filled and, if necessary, correct or complete it. You must indicate whether or not you occupy the property and, if so, on what date you left it.
► For rented accommodation, you must fill in a number of details on the natural person (names, first names, date and place of birth of the tenant) or the legal entity (name and SIREN number).
► To At the end of your declaration, a summary is presented to you before validation.