How to manage tax obligations after selling a furnished rental property in France
We had a property we rented out in the ski season. We have a Siren business number and submitted a tax return each year. We sold it in 2025 so our last tax return will be submitted this year. How do we close the Siren?
If you are no longer receiving income from this property in 2026, you should have no further tax to pay on it once you have settled up for 2025 income, and are not obliged to declare income next year.
If you have been paying instalments of tax-at-source for this income, tell the tax office so these can be stopped. You do this in your personal tax space under Prélèvement à la source and Gérer vos acomptes. Click supprimer to remove the on-account payments.
If you have overpaid, you will receive a refund.
We presume this was furnished rental, as you had an activity declared with a Siren/Siret.
When someone stops furnished rental in France, they should declare the cessation d’activité (end of activity) via form P2-P4i at procedures.inpi.fr. Your Siret will be deactivated.
Official sources state that this should be done within 30 days of the ending of the activity (this can be because you have sold the property, or started using it as your own home etc), but we suggest doing so as soon as possible.
The income tax declaration includes a box 5CF (2042C PRO) which should also be selected to indicate the end of the activity, when you make your final income declaration.
You should also indicate the change of use of the property in the Biens immobiliers section of your personal space on the tax website. Note that if you stop letting a particular property, but continue to let others, you should not close your activity, but just declare the closure of one établissement, also via the INPI site.
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