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[nomcomplet] => Florence SIX
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)
Depuis 2023, si vous êtes propriétaire d’un bien immobilier, vous êtes tenu de le faire savoir à l’administration fiscale au moyen d’une déclaration spécifique (déclaration de biens immobiliers) en indiquant notamment à quel titre vous l’occupez (habitation principale ou résidence secondaire).
En cas de changement de situation entre le 2 janvier 2023 et le 1er janvier 2024, vous devez impérativement le déclarer avant le 1er juillet 2024.
Et si, à cette occasion, votre résidence secondaire devenait fictivement votre résidence principale, de manière à échapper au paiement de la taxe d’habitation la plus lourde ou encore à éviter l’impôt de plus-value en cas de revente du bien le plus onéreux ?
De toute évidence, une telle (fausse) déclaration pourrait être tentante à l’heure où certaines communes particulièrement touristiques augmentent la taxe d’habitation sur les résidences secondaires de façon considérable.
Alors, bonne ou mauvaise idée ?
Il faut savoir que mentir à l’administration fiscale sur sa résidence représente un risque d’alourdissement de l’impôt d’une pénalité de 40 %.
A l’heure où l’administration fiscale détient, grâce à sa base de données, une multitude d’informations, il sera difficile d’échapper à la sanction…
