Do we need to declare income in France on a second home with summer rentals?

ginny
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Do we need to declare income in France on a second home in France with summer rentals, or do we just continue to declare it in UK. It is for a family holiday home and my cousin is the owner and a UK resident. I am trying to set up online payments for taxe foncière and habitation but I do not have the right reference codes to start an account with Impots as he has no previous tax return for revenue. What should we do?

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