The housing tax is abolished for principal residences as of 2023. In order to determine the owners who are still liable for the housing tax (secondary residence, rental housing) or the vacant housing tax, the General Directorate of Public Finance (DGFiP) asks all owners of a primary, secondary or rented residence to make an additional declaration to the tax administration. This new declaration of occupation of the dwellings is provided for in the 2020 Finance Act.

The July 31 reporting deadline has been extended: until thursday 10 August at midnight to perform the procedure.

This reporting obligation concerns all owners, both individuals and companies, of residential immovable property, including:

• undivided owners;
• usufructuaries;
• civil real estate businesses (CGI).

How can this declaration be made?

Businesses owning residential immovable property must go to their business space on impots.gouv.fr. You have to click on “Approaches” before you can access “Manage my real estate”.

For each property declared, it is requested to inform the occupation of the property (rented, owner as main residence, owner as secondary residence...).

When the owner does not occupy the property, he must indicate the identity of the occupant of the property and the period of occupancy (situation at 1^er January 2023). Where the occupant of the property is a natural person, his full name, date of birth and place of birth must be indicated. If the occupier is a legal person, its name and SIREN will be requested.

In order to facilitate this new reporting approach, the known occupation data of the tax services are pre-displayed.

The validated declaration is available in PDF format in the "Manage my real estate" area.

What are the penalties for non-reporting?

A flat-rate fine of €150 per room is provided for non-declaration, omission, error or incomplete declaration. Reminders will be sent to the debtor in case of forgetfulness.

The first sanctions should only be introduced from 1^er January 2024.

What assistance?

It is possible to contact the assistance users of the tax department (from 8:30 to 19:00 from Monday to Friday):

• by telephone at 0 809 401 401 (free service + local call rate);
• via your secure email on impots.gouv.fr (from your secure space).