Taxes: the penalties incurred in the event of non-declaration of rents
Rents constitute taxable income in the category of property income in the case of empty rentals, and in that of Industrial and Commercial Profits (BIC) in the case of furnished rentals. The lessor is liable to penalties if they do not declare them to the tax authorities.
Non-declaration of rents: what penalties in case of involuntary forgetfulness?
The lessor who forgot to declare his rents without intent to defraud (because he collected very little, for example) can correct his mistake made in good faith. If he notices this before the deadline for filing his tax return, he can correct it by completing it (in the case of a declaration made online) or by sending a new one (in the case of a declaration made on paper). . In this case, he will not suffer any penalty.
If the lessor realizes his error after the deadline for filing his tax return, he can also correct it by informing the tax authorities via his secure online messaging system on the tax website or by mail. Again, he will not suffer any penalty if he has notified the tax authorities before July 1.
The procedure to follow is different if he realizes his error upon receipt of his tax notice. He must then file a corrective declaration via the telecorrection service available on the tax website or by returning a paper declaration form. In this case, the additional tax to be paid will be increased by late payment interest of 0.1% per month, deducted from 1 July.
Good to know: If it is the tax authorities that notices the omission, the late payment interest will be increased to 0.2% per month and a 10% increase in the tax calculated on rents not declared will be due. The lessor will however escape late payment interest if the forgotten rents do not exceed 5% of his taxable income, and the 10% increase if he regularizes the situation within 30 days following an amicable reminder sent by his tax office. .
Non-declaration of rents: the penalties in the event of voluntary forgetting
If the lessor has voluntarily forgotten to declare his rents, the tax authorities will be able to rectify him if he notices his fraud. He will then bear an increase of 40% of the additional tax to be paid, in addition to late payment interest of 0.2% per month.
Note: In terms of income tax, the tax administration has a period of three years to check the tax returns and to send a proposal for adjustment to taxpayers. For example, for rent collected in 2020 (declared in the spring of 2021), the recovery period will expire on December 31, 2023.
The 40% increase will be increased to 80% if the tax authorities prove that the lessor has committed fraudulent practices. For example, if he knowingly reduced his taxable rents by deducting charges that he did not actually bear. It may even increase to 100% of the additional tax due if the lessor is the subject of an automatic taxation procedure due to its lack of response to a request for clarification or justification from the administration. tax, or its opposition to the tax audit carried out by the tax services.
Consequences of failure to declare tax at source
The declaration of rents allows the tax authorities to calculate the tax to be claimed from the lessor, but also to determine the amount of the deposit to be deducted from his bank account each month or each quarter in respect of the withholding tax applicable from January 2019. The subsequent revelation of undeclared rents automatically leads to an upward recalculation of this deposit. It can also justify the application of an increase of 10% of the fraction of the recalculated deposit that has not been paid within the legal deadlines.
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