My property is owned by an SCI company and I don't rent the property what are my tax obligations?
If you are not personally the owner of the French property but instead the property is owned by an SCI (Société Civile Immobilière) and the property is not rented out, here’s what you need to know about your tax obligations:
No Personal Fiscal Number Required
Since you are not the legal owner of the property (the SCI is), you do not need to apply for the 13-digit French fiscal number described in the previous article. The SCI itself is the legal entity that holds the property, not you personally.
SCI Tax Obligations Instead
Even though you don’t personally own the property and it’s not rented out, the SCI still has specific French tax obligations:
Annual Tax Return Filing
The SCI must file an annual tax return with the French tax authorities regardless of whether the property generates any income. This obligation exists even when the property is not rented and generates no income.
No Income to Declare
Since the property is not rented out and is reserved for the exclusive use of the SCI partners, there is no rental income to declare and therefore no tax to pay. However, the filing obligation remains.
Property Declaration Requirements
The SCI must also comply with the annual property declaration requirements that apply to all property owners in France. This includes reporting the occupancy status of the property through the professional space on impots.gouv.fr using the SCI’s SIREN number.
Your Position as SCI Partner
As a partner (shareholder) in the SCI:
You have no direct tax obligations to the French tax authorities for this property since you don’t personally own it
The SCI operates under “fiscal transparency,” meaning any income or gains would flow through to partners, but since there’s no rental activity, there’s nothing to flow through
You are not liable for French property taxes as an individual – these are the SCI’s responsibility
Key Timing Requirements
The SCI must meet these annual deadlines:
Income tax return: No later than the 2nd working day following May 1st
Property declaration: Generally due by June 30th each year
Important Considerations
The SCI structure means you avoid the individual fiscal number process, but the company itself must maintain proper French tax compliance
If you ever decide to rent out the property in the future, the SCI will need to declare rental income, and your share would flow through to your personal tax situation
Non-compliance penalties apply to SCIs that fail to meet their filing obligations, even when no income is generated
In summary, while you personally don’t need the French fiscal number since you’re not the owner, ensure the SCI fulfills its annual tax filing and property declaration requirements to maintain compliance with French tax law.
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