Key Points: Revenus Fonciers — Declaration and Tax Administration
Micro-foncier: gross receipts entered directly on Form 2042. No Form 2044 required. The 30% flat deduction is applied automatically. Applies where gross annual revenus fonciers of the tax household ≤€15,000.
Real income regime: Form 2044 (or Form 2044 spéciale) showing the property-by-property calculation of net income, annexed to Form 2042. Form 2044 spéciale is required for monuments historiques, secteur sauvegardé, nue-propriété, and Robien/Besson/Périssol regimes — and must be used for all the taxpayer’s properties once it applies.
In an audit, the administration sends a formal demande de justifications. The taxpayer has a minimum of two months to respond. No response allows an assessment by default. An insufficient response triggers a 30-day mise en demeure before the default assessment.
Where revenus fonciers are realised through an SCI, justification requests must be directed at the SCI, not the individual member. The SCI holds the relevant documents and can be subject to an on-site audit (CAA Paris 28-5-2013 n° 12PA03642).
Tenants of display advertising space must disclose to the tax authorities any beneficiary to whom they pay more than €76/year in display royalties (CGI Art. 1649 B), using Form 2061, by 1 March of the following year. Syndics de copropriété distributing display income are also covered.
The CGI Art. 15, II exemption for owner-occupied property does not cover accessory receipts. Display rental income on an owner-occupied property must be declared as revenus fonciers even though the property’s notional rental value is exempt.

Which Declaration to File

Micro-foncier regime
Form 2042 Only — Gross Receipts Directly
Condition Gross annual revenus fonciers of the tax household ≤€15,000 and micro-foncier applies
What to file Enter gross receipts directly on Form 2042. No Form 2044 required.
Deduction 30% flat deduction applied automatically by the authorities. No property-by-property breakdown needed.
Régime réel (real income regime)
Form 2044 (or 2044 Spéciale) + Form 2042
Condition Gross receipts >€15,000, or taxpayer has opted for the real income regime (option binding for 3 years)
What to file Form 2044 (or 2044 spéciale) showing property-by-property receipts and charges, annexed to Form 2042.
Special form Form 2044 spéciale required for monuments historiques, secteur sauvegardé, nue-propriété, Robien/Besson/Périssol. Once triggered: applies to ALL properties.

Form 2044: The Real Income Declaration

Form 2044 is the standard supporting declaration for the real income regime. It requires the taxpayer to set out, property by property, the calculation of net foncier income: gross receipts received, deductible charges paid (management fees, works, loan interest, taxes, copropriété provisions, insurance, etc.), and the resulting net income or deficit for each property. The total net result across all properties is carried to the appropriate box on Form 2042.

Form 2044 Spéciale: When It Is Required

Form 2044 spéciale must be used, instead of or in addition to Form 2044, by the following taxpayers:

  • Owners of monuments historiques (classified or listed under the heritage legislation) that produce income;
  • Owners of property situated in a secteur sauvegardé (protected historic area);
  • Taxpayers who hold property in nue-propriété (bare ownership);
  • Taxpayers who have made investments qualifying for the amortissement deduction under the former Robien, Besson, or Périssol incentive regimes.

Where a taxpayer falls within any of these categories, they must use Form 2044 spéciale for all their properties — both the special properties and any ordinary rental properties they may hold alongside them.

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SCI Declaration Obligations

Property companies (sociétés immobilières) are subject to their own specific declaration obligations. They file separate company-level returns (Form 2071 for transparent copropriété companies; Form 2072 for SCIs). Where revenus fonciers are realised through an SCI, justification requests from the tax administration are directed at the SCI itself — not at the individual member — since the relevant documents are at the company level and can be demanded from the company during an on-site audit (CAA Paris 28-5-2013 n° 12PA03642).

Withholding at Source: The Acomptes

Since the generalisation of the prélèvement à la source (PAS) system, taxpayers with revenus fonciers pay income tax and social charges through monthly or quarterly advance payments (acomptes) calculated by the tax authorities on the basis of the prior year’s declared revenus fonciers. The acomptes are adjusted through the annual return once the current year’s actual income is known. Taxpayers whose income changes significantly can request an adjustment to their acomptes during the year to avoid overpayment or underpayment.

The Audit Framework: Requests for Justifications

Revenus fonciers are subject to audit under the standard income tax rules. The administration’s principal tool is the demande de justifications, which may target any element used in calculating the taxable revenus fonciers: both receipts and the nature and amount of any charges claimed as deductions.

The Audit Sequence for Revenus Fonciers
  1. Administration sends a formal demande de justifications covering any element of the declared revenus fonciers calculation (receipts; nature and amount of deductions).
  2. Taxpayer has a minimum of two months to respond in writing and substantively.
  3. After the two-month period, two outcomes are possible:
No response or no written response: administration may raise an assessment by default (évaluation d’office) of the revenus fonciers.
Response deemed insufficient: administration must send a formal mise en demeure requiring supplementary clarifications within 30 days.
  1. If the taxpayer fails to respond to the 30-day mise en demeure, or the response is so imprecise as to constitute a refusal, the administration may proceed to assessment by default.

To respond usefully to justification requests, landlords should retain invoices, receipts, and other supporting documents for all items declared — both receipts and deductions — for a minimum of the standard tax prescription period (the year of declaration plus three years); prudence suggests keeping renovation invoices for longer given the potential for later audit of capitalised expenditure.

Audit of SCI-Held Property

Where revenus fonciers are realised through an SCI, a justification request cannot be directed at the individual member; it must be addressed to the SCI itself, which holds the relevant accounting and supporting documents and can be subject to an on-site audit. An SCI member cannot be asked to produce documents that are at the company level (CAA Paris 28-5-2013 n° 12PA03642).

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Record-Keeping: Both Regimes

Micro-foncier taxpayers who do not file Form 2044 are nonetheless well-advised to retain supporting documents for their gross receipts, since the administration may challenge the declared gross amount. Real income taxpayers must be able to substantiate every item on Form 2044 on request: rent receipts, lease documents, bank statements, invoices for works, management fee statements, loan interest certificates, taxe foncière bills, insurance certificates, and copropriété regularisation statements from the syndic. There is no exemption from justification obligations for small amounts.

Display Rental Income: Third-Party Disclosure Obligations

A specific third-party disclosure regime applies to tenants of display advertising space on built or unbuilt property. Where a tenant pays a landlord more than €76 per year in royalties for the right to display advertising, that tenant must file a separate declaration identifying the beneficiary (CGI Art. 1649 B). This cross-reporting mechanism allows the tax authorities to verify that landlords are correctly declaring their display rental receipts as revenus fonciers.

Display Rental Disclosure: Form 2061 Parameters (CGI Art. 1649 B)
Trigger Display royalties paid to a single recipient exceed €76/year
Who must file Tenant of the display space; also syndics de copropriété distributing display income shares to copropriétaires
Form Form 2061 (or individual bulletins drawn up for each beneficiary)
Content Names and addresses of recipients; amounts paid to each
Filing destination Tax directorate for the declarant’s domicile or principal establishment
Deadline Before 1 March of the year following payment
Exempt from Form 2061 Amounts already on Form 2071/2072; amounts paid to advertising intermediaries covered by salary/fee declarations
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Display Rental Income Must Be Declared Even for Owner-Occupied Property

The CGI Art. 15, II exemption for owner-occupied property does not extend to accessory receipts. A homeowner who lets the right to display advertising on the facade of their principal residence must declare those receipts as revenus fonciers, even though the property itself is exempt from taxation on its notional rental value. The third-party disclosure by the advertising tenant reinforces this obligation from the other side.

Summary: Declaration Checklist for French Landlords
Choose the right form: micro-foncier (≤€15,000 gross) → gross receipts on Form 2042 only. Real income (>€15,000 or on option) → Form 2044 annexed to Form 2042. Any monument historique, secteur sauvegardé, nue-propriété, or amortissement property in your portfolio → Form 2044 spéciale for all properties.
Keep all supporting documents: rent receipts, lease documents, bank statements, invoices for all works and charges (with site addresses), loan interest certificates, taxe foncière bills, insurance certificates, and copropriété regularisation statements. Retain for at least 3 years after filing; renovation invoices should be kept longer.
Respond to justification requests within two months: the response must be in writing and substantive. If the administration considers the response insufficient, a 30-day mise en demeure follows. Failure to respond adequately at either stage leads to an assessment by default.
SCI property: where your property is held through an SCI, the tax audit is directed at the SCI, not at you personally. Ensure the SCI maintains its own accounting records and supporting documents. The SCI’s manager is responsible for responding to the administration’s requests.
Display advertising income: if you receive display rental royalties on any property — including your principal residence — declare them as revenus fonciers. Ensure the advertising tenant has filed Form 2061 if they pay you more than €76/year. Cross-reports from tenants mean the administration already has visibility of this income.
Questions About Revenus Fonciers Declarations?

Our French law practice advises on the Form 2044/2044 spéciale distinction, real income regime documentation requirements, responding to tax authority justification requests, SCI declaration obligations, and display rental disclosure compliance.

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Legal Notice. This article is provided for general information and educational purposes only. It does not constitute legal or tax advice. Declaration forms and procedures may change annually; always verify current form numbers and filing requirements with the French tax authorities (impots.gouv.fr) or a qualified tax adviser before filing. Always consult a qualified French tax lawyer before any property transaction or dispute with the tax administration.