2024-04-21 08:36:07
The tax return is subject to certain changes. We are in the middle of the income declaration campaign for the year 2023. It began on April 11 and ends between May 23 and June 6, 2024. It is easy to notice that some things no longer happen as before, because in the meantime, changes have taken place. Here is a list of these new features included in the procedure. There are eight of them.
Enhanced procedures to reduce the risk of fraud
Sending a confirmation code by SMS for changing the RIB and more regular validation of contact information are systems in place in 2023. They are renewed to avoid the risk of email hacking. However, these repeated procedures, seemingly restrictive, are essential for the protection of personal data and public funds. They complement the everyday reflexes that we absolutely must adopt, such as the purely personal nature of passwords and the actions necessary to protect them.
Online declaration methods
Users will undoubtedly have noticed that the system is now enriched, especially considering DGFIP’s service offering on smartphones and tablets. Having made agreements possible in 2023, it is now possible to declare simple situations on their phones, with a few clicks, that do not require complex entries. To do this, simply install the impots.gouv application created in 2021.
Addresses of individual users separated for greater security
It is now possible for divorced people or those breaking up a civil partnership to request that their address not be communicated to their ex-spouse. This new system, which allows people who want to keep their new addresses secret, is available to the applicant through their online space.
Self-employed
Those concerned will now have access to electronic automatic correction services. In the same way as the original declaration, it will be possible to apply it to the parts of the merged declaration. Also, remember that the category of independent workers was enriched in 2023 by including farmers and approved doctors and support workers.
New features for collaborative economy platforms
Required since 2020 to communicate the revenue generated by their users, collaborative economy platforms, l’instar d’Airbnb, Vinted and Blablacar will now be able to include their customers’ data at community level. These will be reproduced during the online declaration to assist them in the procedure.
However, the income received cannot be identified in advance in this first year. This will require their confirmation to complete them if necessary. These revenues must be shown in the currencies in which they were paid. Finally, in 2025, it will be necessary to declare the rental income generated by the 2024 Olympic Games.
Reduced fixed tax deduction for tenants of unclassified furnished tourist accommodation
While they previously benefited from a fixed tax reduction of 50% if they generated tax revenue not exceeding €77,700, tenants of unclassified furnished tourist accommodation will see this drop to 30% for tax revenue not exceeding €15,000.
Taxpayers may continue to apply the previous micro-BIC regime to their 2023 income, iefixed rate reduction of 50%. On the other hand, income from the rental of classified tourist accommodation in zones B2 and C will receive an additional reduction of 21%. Which will bring it to 92%.
Finally, within the limit of 1,000 euros per year, donations paid between 15 September and 31 December 2023 for the conservation or restoration of religious property heritage must be entered in box 7UJ. These donations must belong to public entities located in municipalities with less than 10,000 inhabitants in mainland France and less than 20,000 inhabitants for overseas municipalities.
Columns 1AD and/or 1BD established in 2023 must, in turn, be pre-filled with the amount of the value sharing premium received by reporting entity 1 and/or reporting entity 2 in the case of the sharing premium of exempt value.
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