{"id":18249,"date":"2024-03-12T10:00:00","date_gmt":"2024-03-12T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2024\/03\/12\/des-nouveautes-pour-lobligation-declarative-des-biens-immobiliers\/"},"modified":"2024-05-03T12:00:12","modified_gmt":"2024-05-03T10:00:12","slug":"des-nouveautes-pour-lobligation-declarative-des-biens-immobiliers","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/03\/12\/des-nouveautes-pour-lobligation-declarative-des-biens-immobiliers\/","title":{"rendered":"Des nouveaut\u00e9s pour l\u2019obligation d\u00e9clarative des biens immobiliers"},"content":{"rendered":"<p>Depuis le 1<sup>er<\/sup>\u00a0janvier\u00a02023, tous les propri\u00e9taires contribuables doivent, pour chacun de leurs locaux, indiquer \u00e0 l\u2019administration fiscale \u00e0 quel titre ils les occupent et, quand ils ne les occupent pas eux-m\u00eames, l\u2019identit\u00e9 des occupants et la p\u00e9riode d\u2019occupation. Cette d\u00e9claration permet \u00e0 l\u2019administration fiscale d\u2019identifier les locaux qui restent impos\u00e9s \u00e0 la taxe d\u2019habitation (r\u00e9sidences secondaires, logements vacants\u2026). Selon les pouvoirs publics, \u00e0 l\u2019issue de la premi\u00e8re campagne d\u00e9clarative, \u00e0 l\u2019\u00e9t\u00e9\u00a02023, plus de 82\u00a0% des propri\u00e9taires de moins de 200\u00a0locaux ont ainsi d\u00e9clar\u00e9 les occupants de leurs logements. \u00c0 noter que cette obligation d\u00e9clarative concerne tous les propri\u00e9taires, particuliers et entreprises, de biens immobiliers \u00e0 usage d\u2019habitation ainsi que les propri\u00e9taires indivis, les usufruitiers et les soci\u00e9t\u00e9s civiles immobili\u00e8res\u00a0(SCI).<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision\u00a0:<\/span> pour effectuer cette d\u00e9claration, les contribuables doivent se rendre dans leur espace personnel du site www.impots.gouv.fr et acc\u00e9der au service \u00ab\u00a0g\u00e9rer mes biens immobiliers\u00a0\u00bb.<\/p>\n<p>Nouveaut\u00e9 pour cette ann\u00e9e, un formulaire \u00ab\u00a0papier\u00a0\u00bb sera mis \u00e0 disposition des propri\u00e9taires n\u2019ayant pas d\u2019acc\u00e8s \u00e0 internet pour leur permettre de d\u00e9clarer les changements d\u2019occupants. En outre, comme pour toute nouvelle r\u00e9forme d\u2019envergure, l\u2019administration fiscale fait preuve de bienveillance et de compr\u00e9hension, en particulier pour l\u2019application des sanctions. Ainsi, aucune amende pour d\u00e9faut de d\u00e9claration d\u2019occupation ne sera appliqu\u00e9e au titre de\u00a02023.<\/p>\n<p><cite class=\"reference\"><a href=\"http:\/\/www.impots.gouv.fr\" class=\"target-blank\"><br \/>\n               Impots.gouv.fr<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour cette nouvelle campagne d\u00e9clarative\u00a02024, l\u2019administration fiscale mettra \u00e0 disposition des contribuables un formulaire papier.<\/p>\n","protected":false},"author":5,"featured_media":18250,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38,36],"tags":[29,32,44],"class_list":["post-18249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-patrimoine","tag-agriculture","tag-entrepreneurs","tag-particuliers","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18249"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=18249"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18249\/revisions"}],"predecessor-version":[{"id":18289,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18249\/revisions\/18289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/18250"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=18249"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=18249"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=18249"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}