Documents: 10 SOS for property owners

Almost half of the taxpayers reside in a privately owned first house, over 1.7 million households are collecting real estate rentals while about 1.5 million taxpayers reside in a leased main house.

Also more than 100,000 families pay rent for their child’s home studying in another city away from the family’s permanent home.

Taxpayers residing in a privately owned or leased home or pay rent for a holiday home or for their children studying in a different city are faced with the presumption of the house, which applies to all residences regardless of whether they are privately owned or leased.

Indeed, the leased student residence is declared by parents as a secondary home by raising the presumption of parents.

With the process of submitting tax returns in full swing and over 220,000 households having already fulfilled their annual tax liability, taxpayers should be aware of the following:

The property only occurs in form E1 of the tax return and specifically in Table 5 of the evidence and is not stated in Form E2.

In Table 5.1 of form E1, choosing the framework of the home address, it opens a sub -channel that gives the option of displaying either last year’s property statement or E9 image.

Declare whatever real estate you own, characterize them accordingly (main – 1st secondary – 2nd secondary – other – independent auxiliary spaces), register them and finally select « transfer to statement ».

In the case of auxiliary spaces that are not in the same building as the main or secondary residences, their surface and address are complemented in the respective areas of the main or secondary residences.

In addition, for the declaration of use of autonomous auxiliary spaces without the main or secondary residence, the surface is complemented in the field of auxiliary spaces and in use you select separate auxiliary spaces.

In the event that the properties you want to state do not appear you will select the introduction of a new property and register all the details of the property.

If you have changed the main residence in 2024, you will select the framework of the main residence address to enter and the details of the other home, characterize it, list it and select « transfer to the statement ».

Finally, you will select the last main residence and again « transfer to the statement ».

The details of the last main residence will appear in Table 5.1A, while the amount of the objective cost of the other main residence will be transferred to code 707 for the debtor and 708 for the spouse.

Care is needed in the messages that appear when importing property data.

In case of sale of a property in the table where the properties appear, either on the basis of the E9 Figure or by last year’s statement, there is a field of deletion field in each registration. You delete the property you have no longer in possession and select « Transfer to the statement ».

If you do not agree with the real estate details, as they appear, you should delete them and enter them as new properties with the correct details. These changes relate solely to the completion of the E1 statement and do not affect your assets.

The power failure does not imply the removal of the supply number. The supply number is a unique number, which is listed on the electricity power meter (clock) and characterizes the connection of the particular property to the electricity supply grid.

Hospitality. Children hosted by their parents and those who declare guests are not burdened with the presumption of the residence in which they live. The presumption burdens those who offer hospitality.

The home that children rent – dependent members studying away from the place of permanent residence – is declared as a parent secondary to be burdened by the presumption.

The free concession of a main area of ​​up to 200 sq.m. From parents to children and vice versa, to grandparents and children, grandchildren, it is tax -free for the taxpayer who grants the home. Note that for free residence if it exceeds 200 sq.m. 3% of the objective value of free residence is applied and only for the excessive surface only. Also, a residence may not be declared as a free grant and the balance is declared a blank. On the surface of 200 sq.m. In addition to the main spaces and auxiliary spaces (warehouses, etc.) are counted.

The presumption of assets are taken into account the price, the tax transfer tax, the notarial expenses as well as the other expenses and taxes paid in 2024 for the purchase of real estate.

It is not calculated in the case of « vacant » houses.