Owners required to declare the occupancy of their residential premises
Article 1418 of the General Tax Code, created by Article 16 of the 2020 Finance Act as part of the abolition of the housing tax on main residences, requires owners of residential premises to declare in what capacity they occupy them or, if they do not, the identity of the occupants or the reason for vacancy. The obligation applies from taxes levied for 2023, then at each change of situation.
Measure originators
No official estimate found for this measure.
Measure impact
All owners, individuals or legal entities, must file the declaration in the "Manage my real estate" service; the first deadline was postponed to 10 August 2023. Omission or inaccuracy carries a €150 fine per property. The data is used to levy the housing tax on second homes and the vacant housing taxes.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel