I live abroad and own a property in France that I am renting out. Since I did not receive any rental income in 2021, do I need to complete an income tax return?

You must complete a 2019 income tax return if you do not want to lose the benefit of deducting costs incurred in 2019 for the property, such as interests on loans, land tax, works… Losses can be carried forward for several years. 

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