After construction or renovation work is completed, property owners must complete two separate reporting procedures: one with the local council and the other with the tax authorities. Confusing the two remains the most common source of errors, since submitting the DAACT to the local council does not exempt you from reporting changes through your online tax account. Each procedure has its own recipient, deadline and consequences if overlooked.
DAACT and tax declaration: two procedures with no automatic link
The DAACT (declaration certifying that the work has been completed and complies with the approved plans) is submitted to the local council. It certifies that the project complies with the planning permission granted, whether a building permit, a development permit or a prior declaration. It can be submitted in person, by registered mail with acknowledgment of receipt, or online, depending on the arrangements made by the local council.
The tax declaration, on the other hand, is submitted through the “Gérer mes biens immobiliers” service on impots.gouv.fr. Its purpose is different: it enables the tax authorities to recalculate the property’s cadastral rental value and, where applicable, assess the development tax and preventive archaeology tax. Submitting the DAACT to the local council does not trigger any automatic update with the tax authorities.
Property owners who understand how to report the completion of work to the tax authorities know that this tax-related step must be handled separately, within 90 days of completion of the work for tax purposes.
Development tax after a prior declaration: a common pitfall
Many people assume that development tax only applies to building permits. This is incorrect. If a project creates an enclosed, covered area with a ceiling height of more than 1.80 metres, or includes specific features such as a swimming pool or parking spaces, development tax applies even when the work is covered by a prior declaration.
Preventive archaeology tax may also apply if the work affects the subsoil. The type of planning permission alone is therefore not enough to determine whether a project is taxable. What matters is the physical nature of the work.
In practice, the urban planning tax declaration covers the entire project, including cases where the work concerns several properties on the same plot. It remains mandatory even if an exemption may apply. If the declaration does not appear in the online account, this may mean that the work is not considered taxable (a pergola or demolition without reconstruction, for example), or that the system has detected only partial completion.
Online tax declaration: what the form actually asks for
On “Gérer mes biens immobiliers”, the property declaration covers physical changes to the property: new living space, a change of use or the addition of outbuildings. This information is used to update the tax base for property tax and, for second homes, council tax.
The information to be provided includes:
- The exact date the work was completed, which starts the 90-day deadline and serves as the reference date for calculating taxes
- A description of the areas created, modified or removed, distinguishing living areas from ancillary spaces (garage, cellar, conservatory)
- The property’s use after the work: main residence, second home, rental property or mixed use
The tax deadline is based on completion for tax purposes, not on the date the local council receives the DAACT. This difference can create ambiguity when work spans several months and is signed off in stages.
For work carried out in phases specified in the original planning permission, a partial DAACT must be submitted to the local council at the end of each phase. For tax purposes, each completed phase may also require an update to the property declaration if it changes the property’s characteristics.
Consequences of failing to declare and challenge deadlines after the DAACT
Failing to submit a tax declaration does not go unnoticed. The tax authorities may reassess the cadastral rental value retroactively. The property owner may then owe additional property tax for the years since the work was actually completed, together with late-payment interest.
For planning purposes, the local council has three months from receipt of the DAACT to challenge the work’s compliance. This period increases to five months if the property is in a protected area (the surroundings of historic monuments or a designated heritage site). If no challenge is made within this period, compliance is deemed to have been accepted.
This process also protects buyers if the property is resold. A property for which the DAACT has been submitted and not challenged within the deadline has documented proof of compliance that can be relied upon. Conversely, the absence of a DAACT can hold up a sale or lead the notary to require the situation to be regularized, which can take time.
Check the submission procedure with your local council
There is no single procedure for submitting a DAACT across France. Some local councils offer an online portal, while others only accept in-person or postal submissions. Before sending the Cerfa form, it is advisable to check directly with the planning department of the relevant local council.
The documents to gather before submission vary depending on the type of project:
- A certificate confirming compliance with thermal regulations for new buildings subject to RE 2020
- A certificate confirming compliance with accessibility requirements for the buildings concerned
- Where applicable, a certificate of compliance with earthquake-resistant standards or requirements relating to the risk of lead exposure
The DAACT must be signed by the beneficiary of the planning permission, or by the architect if they supervised the work. A missing or incorrect signature will result in the application being rejected and may cause you to miss the 90-day tax deadline.
The key point to remember is that both steps are required: first the local council, then the tax authorities. Property owners should handle both in parallel as soon as the work is complete, rather than discovering a tax reassessment or a compliance challenge several months later.
