The H1 form (Cerfa 6650) includes a box dedicated to the type of loan that financed the construction. This mention conditions the calculation of the cadastral rental value and, by extension, the amount of property tax. Understanding what this section covers helps avoid an error that could delay a temporary exemption or distort the tax base of the property.
Conventional loan, PTZ, free loan: what the tax authorities really expect
The “type of loan” section of the H1 form does not ask for the name of the bank or the amount borrowed. It targets the legal category of the financing. The tax administration uses this information to determine whether the property falls under a homeownership assistance scheme, which can modify the assessment coefficient applied to the cadastral rental value.
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The table below summarizes the most common types of loans to declare and their impact on the property declaration.
| Type of loan | Category to indicate on the H1 | Potential tax impact |
|---|---|---|
| Zero-interest loan (PTZ) | State-aided loan | May condition certain temporary property tax exemptions |
| Action Logement loan | State-aided loan | Same logic as the PTZ in terms of declaration |
| Conventional loan | Conventional loan | Considered in the calculation of rental value |
| Classic bank loan | Free loan (or “other loan”) | No specific impact on the exemption |
| Self-financing (no loan) | Not applicable / none | No loan category to report |
Indicating the nature of the H1 loan with the correct category requires checking the signed loan offer, which includes the legal mention of the type of financing. In the case of a mixed arrangement (PTZ + free loan, for example), each loan must be declared separately in the corresponding section.
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Online declaration or paper Cerfa: the digital process in two stages
Since 2026, the tax administration favors a two-step digital declaration process via the “Real Estate” section of the personal space on impots.gouv.fr. The paper Cerfa 6650 remains available for taxpayers without internet access, but it is no longer the operational standard.
The first step occurs after obtaining the urban planning authorization. The owner submits a preliminary information request that specifies the nature of the work and the expected completion date. The second step is triggered once the work is completed: this is the actual property declaration, which includes the nature of the loan.
This distinction has a direct consequence. If the first step is not completed in a timely manner, the second may be delayed, along with the initiation of the property tax exemption on new constructions.
90-day deadline and property tax exemption
The owner has 90 days from the completion of the work to submit their declaration. This deadline is not indicative. Exceeding it risks losing the benefit of the temporary property tax exemption, generally granted during the first two years following completion.
Completion is understood in the fiscal sense: the housing must be usable, even if finishing touches remain to be done. The date considered is not that of the acceptance of the work with the contractor, but the date from which the property can be inhabited.
Error regarding the nature of the loan: concrete consequences on property tax
An error in category (declaring a PTZ as a free loan, for example) does not trigger an immediate penalty. However, it may distort the cadastral rental value retained by the property tax service.
- If a state-aided loan is not reported, the taxpayer risks not benefiting from a favorable assessment coefficient applicable to constructions financed by this type of loan.
- In the event of a subsequent audit, an inconsistency between the declared type of loan and the data provided by the banking institution may lead to a request for correction, with retroactive recalculation of the taxable base.
- For a mixed arrangement, omitting one of the loans amounts to declaring a surface area financed differently from reality, which alters the overall calculation.
Correcting an error remains possible after submission. The process involves a contentious claim to the property tax service, attaching the loan offer and the amortization table. The claim period runs until December 31 of the year following the collection of the concerned property tax.
H1 form and other property declarations: do not confuse the forms
The H1 form (Cerfa 6650) concerns exclusively individual houses and their outbuildings. Filling out the wrong form is a common mistake that delays the processing of the file.
- The H2 form (Cerfa 6652) applies to apartments located in a collective building.
- The 6704 IL form is used for modifications of the consistency or use of an existing property (e.g., converting a garage into a living space).
- The 6660-Rev form concerns commercial or professional premises.
The “type of loan” section does not appear in the same way on each of these forms. On the H1, it is located in the section dedicated to the financing conditions of the construction. On the H2, the title and position in the form differ slightly, which may mislead an owner consulting a guide written for another form.
The choice of the correct form depends on the nature of the declared premises, not the type of loan. A PTZ financing an apartment should not be declared on an H1 but on an H2. The nature of the loan, however, remains the same regardless of the form used: it is always the legal category of the financing that is expected, not its amount or duration.