who is concerned?​

• Private owners: Any natural person who owns a property in France.
  
• Civil Real Estate Corporations (CSIs): Property held by CSIs must also be reported.
• Usufructuaries and nu-owners: Everyone must declare according to their rights on the property.
  
  

Step 1: Identify the assets to be reported

Before completing the form, it is important to make an inventory of the property you own. This step involves gathering precise information on each property.

The different types of real estate to be declared

• Main residence: The dwelling where you reside most of the year.

• Second home: A holiday home or apartment used occasionally.

• Rental property: Dwellings or business premises rented to third parties.

• Bare land: Land for construction or agriculture.

Information required for each property

For each property, you will need to provide the following information:

- Full address.
- Nature of the property (apartment, house, land, etc.)
- Area (living space for housing).
- Use (main residence, rental, etc.)
- Acquisition (purchase, donation, inheritance).

Step 2: Go to the Declaration Form

Once your information is collected, the next step is to access the appropriate form. This can be done online or in a paper version, depending on your preferences.

Online declaration

• Access your personal space: Log in to your space on the siteimpots.gouv.fr.

  Navigate to the real estate section: In your space, click on the "Real estate" tab to access your declared properties.

  Updating information: If the data displayed is incorrect or incomplete, update it.

Letter declaration

• Download form: If you prefer the paper version, download the corresponding form (form no. 6652 for individuals).

• Fill in the fields manually: Complete the fields carefully and accurately.

  Send: Send the completed form to your local tax office.

Step 3: Fill in the main information

Once on the form, you must complete the main information related to your real estate.

Provide the characteristics of the property

• Property type: Indicate whether the property is a house, an apartment, or another type of property.
  Date of acquisition: Mention the date you became owner.
  Living area: Specify the area in square meters, including outbuildings such as cellars or attics.
  

Specify the use of the property

• Main residence: If the property is used as your main residence, check the appropriate box.
  Rental: Indicate whether the property is rented (empty or furnished) and indicate the type of lease in effect.
  Mixed use: For goods used both as a dwelling and for a professional activity, detail the distribution of uses.
  

What’s changing in 2025

​In 2025, some rules regarding the declaration of real property may change:
- Mandatory digital declaration: The tax administration is pushing for a complete dematerialization of the procedures.
- Energy performance accounting: Goods with an F or G energy label could be subject to additional taxation.
- Simplification for undivided property: Co-owners will be able to declare via a single form.

Practical tips for a successful declaration

• Anticipate deadlines: Don’t delay in collecting your documents and filing the return before the deadline.

  Consult a professional: If you are in doubt, call on a tax advisor or notary to help you.
  

Conclusion

The declaration of real estate is an essential step for any owner. Although the process may seem complex, it is enough to follow these steps and provide the necessary information accurately. If in doubt, do not hesitate to seek professional help.