11% of the premises have not been subject to a declaration of occupation, although it has been mandatory since last year, according to the Dgfip. But the owners in good faith should not be fined.
Appeal for latecomers. Owners had until June 30 to file a declaration of ownership. But 11% have not yet done so, BFM Business learned from the Dgfip, confirming the information from the Parisian.
“They can be houses, apartments but also annexes such as cellars, parking lots or hangars…”, specifies the General Directorate of Public Finance.
All owners had to access the online service “Manage my property” on the impots.gouv.fr website. They had to indicate, for each of their premises, the title under which they occupied it, the identity of the occupants and the period of occupation.
A process that the owners first undertook last year, after a number of charlatans: the site had shown significant signs of weakness and the deadline had been met moved repeatedly.
No fines for owners in good faith
This time, fewer owners were concerned, because only those who had undergone a change in their employment situation (change of tenant, new purchase, etc.) had to fill out the declaration, and possibly also those who had not done so last year.
In total, 11% of the premises have not yet been declared. The owners risk a fine of 150 euros. In 2023, for the launch year, this penalty was not applied. This year too, some tolerance should be necessary.
“For 2024, in the event of non-declaration, the tax administration will show benevolence towards bona fide owners,” the tax authorities explain.
However, it does not refrain from applying it to recalcitrant or bad-faith persons.