It’s spring and it’s not just pollen that makes you cough. There is also the launch this Thursday of the 2024 tax return campaign. However, with good news, “there are not as many new developments as in the past,” assures Cécile de Saint-Michel, president of the National Council of The Order of Chartered Accountants. This group of volunteer experts has been providing free support for fifteen years, through the operation Hello taxthose who have doubts, questions of all kinds, to make a tax return easily.
Fewer new features therefore, but it is better to know them so as not to miss them. Great and good news, enough to give us some momentum: in order to be indexed to inflation, the tax scale is revalued. The tranches increase by 4.8%. The threshold, which last year was 10,777 euros, is now 11,295 euros. A raised scale to cushion the shock of inflation, announced by Minister Bruno Le Maire last September.
Objective: to avoid penalizing French people who have had salary increases to compensate for inflation, and who would thus have fallen within the scope of income tax. As a direct consequence for the 40 million French tax households, taxpayers should pay “a little less tax”, explains Cécile de Saint-Michel. This should concern 320,000 employees, the minister announced.
The phone does not cry
Technically new this year, it will be possible to access your declaration directly via your mobile phone on the impots.gouv mobile application, or even to complete it, even if it “risks being a little complicated to do so”, tempers Cécile de Saint-Michel.
This possibility will in any case be limited to simple tax declarations. Those requiring specific calculations, involving excessively significant changes, cannot be done via your phone.
Where do you live ?
This year, the address will take on its full importance. On your declaration, you must first declare a change such as a move, to be able to go further in your declaration, otherwise you will be blocked.
Notable change if you have one or more student children attached to your tax household: if the child has independent accommodation and no longer resides at the address of the tax household, the parents must indicate the address of the tax household . If this address is not indicated in the declaration, it is not possible to pursue it.
Owners of a furnished tourist accommodation
Big news, more complicated for owners of furnished tourist accommodation, with a new rule. The turnover threshold not to be exceeded to remain in the micro enterprise regime has been lowered from 77,700 euros to 15,000 euros this year. A text which was published at the end of the year and which is retroactive to January 1, 2023.
“This will perhaps cause some small problems in this first year because people who were on a micro regime will find themselves in a real regime. And in this case, we must do accounting, with supporting documents, etc. This will certainly pose problems in this first year. There will exceptionally be a tolerance for this year 2023 because the text was published retroactively at the end of the year,” explains Cécile de Saint-Michel.
Donations are even better
Giving is good. The tax reduction rate increases from 66 to 75% of the amount of donations when it comes to the provision of free meals. But also for donations to people in difficulty, or promoting access to housing, for the benefit of Heritage Foundation for the protection of the religious real estate heritage of small municipalities, within the limit of 1,000 euros per year. To benefit from this, donations must have been made from September 15, 2023.
On the other hand, new, donations and payments made in favor of works and organizations of general interest contributing to equality between women and men can now benefit from the tax reduction but at a rate of 66% in the limit of 20% of taxable income, while the others are limited to 1,000 euros.
To these changes, we can still add, but the list is far from exhaustive, to not forget to update your declaration on real estate if you have experienced any changes. You should know that certain exemptions have been extended, for example for tips received in certain professions, which remain exempt until December 31.
And for those who still have doubts and a whole bunch of very specific questions, it is still possible to consult for free the online site of the Order of Chartered Accountants, to refer to their brand new downloadable practical guide, and even, from May 22, to contact their telephone call platform.