5.7. Habitual residence

The identification of the habitual residence at the time of filing the declaration is a piece of information that the taxpayer had to confirm or modify prior to the start of the declaration.

Taxpayers who are registered in the census of entrepreneurs, professionals or withholding agents, if they wish to modify their tax domicile, must do so through the corresponding census declaration.

If the taxpayer has been the owner or usufructuary of the property that constitutes his habitual residence for all or part of this year, he must also complete section C of the declaration: "List of real estate and income derived from the real estate available to its owners, leased or transferred to third parties, or used for economic activities" and indicate this use.

Consequently, if the taxpayer is neither the owner nor the usufructuary of the property that constitutes his habitual residence (he lives in a rented property, children live with their parents, etc.), he will not have to complete this section C of the declaration.