“The 2023 Manage My Property (GMBI) campaign was challenging. » The Directorate General of Public Finance (DGFiP) explicitly admitted during the presentation of its annual report in mid-June that things did not go as planned last year. This new reporting obligation should, in particular, allow the housing tax on the secondary residence to be allocated to eligible taxpayers once it is eliminated on the primary residence.
But due to technical glitches of the platform, lack of a paper form and numerous questions from taxpayers, the deadline was postponed several times, until August 10, 2023. And in the end, only 83% of owners fulfilled their obligations. . Rebelote this year as the GMBI return must be filed by June 30th.
Who must fill out the declaration?
If you studied well last year and the situation with the occupancy of the premises you own has not changed in 2023, there is nothing for you to do. However, 17% of owners who did not file a return last year must file. They also received an email or letter regarding this.
But in addition, all owners who moved between January 2, 2023 and January 1, 2024, or whose tenants changed during that period, must complete their GMBI return. Alerts have also been set up during the tax return process. As of June 11, DGFiP explained that it had registered 2.7 million declarations on the platform. “We expect much more,” said Olivier Thouvenin, head of the tax department. At least based on INSEE data, which estimates that 10 to 12% of households move every year. »
How it works ?
To submit the declaration, taxpayers can connect to their specific space on the website impots.gouv.fr in the “Real Estate” section. Usually the property they own, its characteristics, as well as the rights being exercised (owner, usufructuary, etc.) are indicated.
Be careful, some elements can be confusing, such as the number of rooms or the surface area mentioned, which corresponds to the area on the ground and not the “Carrese law” area (with a ceiling height of at least 1.80 m2) used in particular in time of real events. real estate transactions. Taxpayers are then asked to declare the occupancy status of their property. If the property is rented, you must indicate the tenant’s last name, first name, place and date of birth, as well as the monthly rent excluding fees.
For taxpayers who do not have the Internet or are not very digitally savvy, a paper form called the “Owner Occupancy Declaration,” codenamed 1 208-OD-SD, is available this year. It can be downloaded from the website impots.gouv.fr, and can also be obtained from your tax office or your service area in France, as well as support.
What sanction?
Relevant owners who do not file a property declaration are subject to a fine of 150 euros for premises that have not been reported to the tax authorities. In theory. Because last year, faced with the difficulties faced by many taxpayers, the DGFiP decided to be kind and not impose any penalties. Will it be the same this year? “We will see where we are on June 30,” says Amelie Verdier, director general of public finance. Before you insist: “This is a reporting obligation. »
Source: Le Parisien
I am John Casanova. I am an author at 24 news recorder and mostly cover economy news. I have a great interest in the stock market and have been writing about it for many years. I am also interested in real estate and have written several articles on the subject. I am a very experienced investor and have a lot of knowledge to share with others.
