2023-05-19 09:52:00
When declaring your income to the tax services, it is easy to forget certain options which are nevertheless advantageous. The Midi Dispatch deciphers for you these errors and omissions to avoid. This is the case for box 2OP on capital income.
If you receive income from real estate capital (RCM) or capital gains on real estate values (PVM), you are subject at the time of their collection to a tax of 30% (12.8% of the single flat rate tax and 17.2% at the rate of social security contributions). In this case, this 2OP square may be of interest to you.
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What is the “2OP” box for?
This box concerns capital income, that is to say interest from investments such as tax-paying bank books, or PEL (Plan Epargne Logement). These investments have been subject to the single flat-rate deduction (PFU) since 2018.
If the choice of the PFU is not interesting for you, you can choose to tax this income (RCM and PVM) at the income tax scale. All you have to do is tick the 2OP box on your declaration.
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By ticking the “2OP” box, you will therefore opt for taxation on the progressive scale. This option is already pre-checked if you checked it in your declaration last year.
To find this box, go to page 3 of form 2042 in paper version, or to part 3- Income and expenses of your online declaration.
Who has an interest in checking it?
This can be useful for low-taxed households that receive capital income. As detailed by our colleagues from NEWS, if you declare less than 10,026 euros, ie the first income bracket, you are not taxable, and you will therefore not pay tax on your capital income. It is therefore of interest to check this box for you.
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On the other hand, for those who declare up to 26,070 euros of income (the second tranche), it may be interesting to tick this famous box because the percentage goes from 12.8% with the PFU to 11% with the degressive levy.
You can also learn more on the website taxes.gouv or make a simulation of your income to find out if this option is more advantageous for you.
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