The completion of the new biens immobiliers residential property declaration has caused a great deal of confusion for both residents and second homeowners. If not completed, fines of €150 are, in theory, possible for non-compliance. These, however, will not be issued this year.
The legal deadline for completing the declaration is still June 30 but homeowners do not need to worry about possible minor errors with property descriptions. Fines will not be issued this year for failing to complete in full the obligatory new biens immobiliers residential property declaration. The key point this year is to declare how the property is occupied; this means declaring whether it is a main or second home, rented out or vacant (unfurnished and unused).
Should there be an issue to do with the description (such as size of room, extensions not being included e.g. pools and other facilities), which is prefilled but must be checked, this can be ironed out later by using a private message in your online personal space for this or otherwise contact your local centre des impôts foncier (details can be found online).
There is no paper alternative but, if necessary, the declaration can be done by phone: on 0809 401 401 if you are in France, or by calling the tax office where the property is located if you are abroad.
All property owners can have a French tax number and can set up an online space from home. If you are a non-resident you can create your tax account here giving details including:
- surname at birth,
- surname you currently use,
- birth country (in French – use Royaume-Uni for the UK)
- birth department (insert 99 if outside France).
- phone number is optional.
Completing this form generates an email to which you must attach a scan of ID, such as your passport. Within a few days you should receive an email from the tax office allowing you to log into your space at impots.gouv.fr using your tax number and birth date. If you encounter a problem with creating an account, non-residents can contact the non-residents’ tax service on 01 72 95 20 42 or by email to dinr.servicesenligne@dgfip.finances.gouv.fr.