You have just received the keys to your new home, or the construction site is nearing completion. Among the administrative steps not to forget is the Cerfa H1 form. This document is used to declare your construction to the tax authorities. The most common question is: who should it be addressed to, and by what means?
Cerfa H1 Form: What is this new construction declaration for?
The H1 form, also known as Cerfa 6650, only applies to individual houses and their outbuildings. If you have purchased a new apartment, the H2 form (Cerfa 6652) applies. Confusion between the two is common, and using the wrong form delays the processing of your file.
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Specifically, this form provides the tax authorities with the elements needed to calculate the cadastral rental value of your property. This value serves as the basis for calculating property tax and, in some cases, housing tax on secondary residences.
You describe the area of each room, the amenities (garage, pool, conservatory), the heating method, and other characteristics of the dwelling. This information allows the tax services to assess how much your property would generate if it were rented out.
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Knowing where to send the cerfa h1 form mainly depends on your geographical situation and the method of transmission you choose.
Property Tax Center: The right recipient for your H1 declaration
The H1 form must be sent to the property tax center that corresponds to the land where the construction is located. This service may sometimes be referred to as the “public finance center” or “cadastre service” depending on the municipality. The address can be found on the impots.gouv.fr website, in the “Contacts” section.
Why the property tax center and not your usual center? Because the H1 declaration does not concern income tax. It falls under local taxation, managed by a service distinct from the one that handles your income.
How to find the contact details of the right service
Go to impots.gouv.fr, then to the “Contact” section. Enter the address of the constructed property (not your personal address if it differs). The site will then display the competent service with its postal address and opening hours.
If you prefer to use the phone, the general tax number can redirect you to the right contact. Keep your parcel’s cadastral reference handy, as it helps identify the service.
Paper submission or online declaration: what has changed recently
Historically, the H1 form was sent only by mail. Since the launch of the online service “Manage my real estate” on impots.gouv.fr, a part of the declaration can now be done electronically.
This evolution reduces the role of paper submission in standard cases. The online service allows you to declare a property, verify already recorded cadastral information, and report changes.
When paper submission remains necessary
Not all taxpayers have access to the online service, and some complex situations still require the paper form. Here are the cases where mail remains relevant:
- You do not have a personal space on impots.gouv.fr, or your situation does not allow access to the “Manage my real estate” service.
- The property has atypical outbuildings (adjacent professional premises, converted agricultural buildings) whose description exceeds the fields of the online form.
- You wish to attach additional documents, such as an annotated site plan or a completion certificate.
In these cases, send the form by registered mail with acknowledgment of receipt. This method of sending provides you with proof of deposit, useful if a dispute arises regarding compliance with the deadline.
H1 declaration deadline: comply with the 90 days after completion of the works
The H1 form must reach the administration within 90 days following the completion of the construction. Completion does not necessarily correspond to the date the project owner receives the site. For tax purposes, a dwelling is considered completed as soon as the state of progress of the work allows for effective use.
You have just completed the final touches and the dwelling is habitable? The 90-day countdown starts at that moment, even if you have not yet moved in.
Why this deadline affects your tax exemptions
Meeting this deadline is not just a simple administrative formality. Timely submission conditions the examination of the temporary exemption from property tax on new constructions. This exemption, when granted, can cover the first two years following completion.
Exceeding the 90 days does not mean you automatically lose the right to the exemption, but it complicates the request significantly. The administration may consider that the delay indicates a lack of diligence and refuse the relief.
VEFA and off-plan purchase: who fills out the H1 form
You did not build yourself, but purchased a property in VEFA (sale in future state of completion)? The question of the form arises differently.
In principle, it is the developer who makes the construction declaration to the tax authorities for the entire real estate program. For an apartment, they use the H2 form. For individual houses sold off-plan, it may be the H1.
Check with the developer that the declaration has indeed been made. Some buyers discover, upon receiving their first property tax notice, that the property was never properly declared. In this case, contact the property tax center with your sales agreement to regularize the situation.
- For VEFA of an apartment, the developer submits the H2 form (Cerfa 6652).
- For individual house construction for yourself, it is up to you to fill out and send the H1 form.
- For off-plan purchase of a house in a subdivision, the developer usually manages the declaration, but always check.
The property tax on new constructions, the declaration form, and the recipient service form a coherent whole. An oversight or an addressing error can delay the processing of your file by several months, with consequences for your exemptions. It is better to spend a few minutes identifying the right tax contact as soon as the construction is finished.