The 34 million property owners normally had until Friday June 30 to submit their tax returns online (and exclusively online). However, with only a week to go before the final deadline, just over 50% of tax filers had done so. In view of the massive influx of declarations at the end of the period, Bercy finally announced that it would be possible to make the declaration, without incurring penalties, up to and including July 31, 2023.
It should be remembered that the final instalment of the taxe d'habitation has been abolished in 2023 for principal residences only. Consequently, owners of second homes are still required to pay this tax or, where applicable, the tax on vacant dwellings. The introduction of this new property declaration is intended to enable the tax authorities to set local taxes and cross-reference the information with other household declarations to prevent any attempts at fraud.