In the summer of 2021, Bercy has launched a new tool on its site impots.gouv.fr, called “Manage my property”. The first idea was to bring together all the taxpayer’s properties and their characteristics (surface area, number of rooms, lot number, etc.). In a press release, the Directorate General of Public Finance (DGFiP) announces that landlords are now required to use this tool to declare “for each of their premises (…) in what capacity they occupy them”. Information to be provided by June 30, 2023. According to Bercy, 34 million landlords are affected by this new reporting obligation and it will apply to 73 million premises.
In detail, the manipulation must be carried out on impots.gouv.fr in your personal space, within the “Manage my property” service. To make your life easier, Bercy points out that “employment data known to our services will be pre-displayed.” This does not prevent you from changing the state of the property if needed. Basically, the tax authorities offer you five possible statuses: owner-occupier as a primary residence, owner-occupier as a secondary residence, vacant property (unfurnished and unoccupied), free occupied and let.
In case you have rented out your apartment, you will have a little more administrative work. The tax services ask you to specify the type of rental. Also in this case you have to choose a category: bare lease (empty furniture), furnished lease, social housing lease, lease law 1948, seasonal lease, lease for professional use. It is also necessary to indicate the identity of the occupant of the rented property, his date of birth and his place of birth as well as the starting date of the period of occupation. And, of course, the end date of the period of occupation of the accommodation in case of departure of the tenant.
All this information will be very useful to Bercy. They must allow the administration to establish with ever greater precision the various tax notices: property tax, home tax on second homes or even vacancy tax. As a reminder, in 2023 the tourist tax on main residences was definitively abolished. This collection of updated data will mainly serve to prepare the reform of the cadastral rental bases. A titanic project, repeatedly postponed, which should be completed by 2026.
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