[HIGHLIGHTS] Owners, check the category in which the tax administration has classified you

Obligatory since last year, the declaration of occupancy of real estate must be made by the owners, “on the fly” according to the terms of the DGFiP. Owners must comply before July 1 in the event of a change of occupation during the year, hidden under a number from 1 to 8, the category of housing which serves as the basis for taxes local.

The declaration corresponds to a processing of owners' data which is wanted exhaustive. However, this is not yet the case since 17% of owners are still missing the call from the DG FiP (General Directorate of Public Finances). Claims for changes to the description of the real estate contained in the occupancy declaration can be made at any time. If the letter “M” appears next to the number, this means that the property is located between the category corresponding to the assigned number and the one below it. For an apartment or a house, this category, which goes from 1 (very luxurious real estate) to 8 (very mediocre real estate), is determinedaccording to the characteristics of the accommodation. Taxpayers who declare the occupancy of their real estate are supposed to check the category assigned to their house or apartment before validating the online form. For obvious errors, the tax administration will promptly correct the data. For more complex cases, you will need to make a specific request to the land registration service, says Nicolas Message, associate lawyer at the FTPA firm. The changes to be made must go in both directions in favor and against the taxpayer, he adds. For example, in the case of a property which has been the subject of improvement work since 1979 - the year the nomenclature was established - for example, with the creation of a bathroom or toilet, the owner must, in theory, have made a so-called “H2” declaration for apartments or a so-called 'H1' declaration for houses. The information is available in the downloadable forms at the end of the article. For confidential support, call the Samaritans in the UK on 08457 90 90 90 90, visit a local Samaritans branch or click here for details.