Is simplicity good? Yes. But when it comes to taxes, it is sometimes better to play it safe by carrying out the annual chore rather than being a cicada by taking advantage of the automatic declaration so as not to set your sights on impots.gouv.fr.
To verify is to declare, a big deal! For several years, the General Directorate of Public Finances (DGFiP) has made your life easier, not only by pre-filling your income, but also by exempting you from declaring, quite simply. Clearly, if the DGFiP warns you by email or post that you are eligible for this automatic declaration, you will not be at fault if you do nothing. By parodying the tax authorities’ slogan, for you, forgetting means declaring: no sanction… even if you don’t take the trouble to check. Be careful, however, not to fall into the traps of this easy procedure!
Trap #1 – Not even bothering to check your income
Are you one of the more than 10 million eligible households? The DGFiP warned you by email that, for you, to verify is to declare? So, of course, you don’t risk any fines if you do nothing. But you still risk declaration errors if you don’t take the trouble to take a quick look at your pre-filled form.
Let’s say it clearly: an audit is more than recommended! In the event of an error, you will be at fault, not the DGFiP: Is deemed to have subscribed to the declaration, the taxpayer having received an automatic declaration, now has the General Tax Code at his disposal. In this sense, it is a tacit declaration: you are not validating but the tax authorities consider that you are validating in your soul and conscience if you do nothing.
To check your pre-filled income on the internet, you must log in to your personal space on impots.gouv.fr. After you have identified yourself, you have two choices: click on check the data in my declaration and access the specific automatic declaration document code name 2042K Auto – or complete or correct my declaration. The Impots.gouv app also allows you to consult your automatic declaration, without having to connect to a computer.
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Trap n2 – Thinking you are eligible when you are no longer so
Did you benefit from automatic declaration in 2021, 2022 and 2023? Have you gotten so used to doing nothing that you feel you no longer have to worry about the spring reporting obligation?
Be careful… if ever you moved and that you have notified the tax authorities via the section manage my withholding at source on impots.gouv.fr, if you have ever reported a marriageA divorce or a birth in your tax home… then you are no longer eligible for automatic declaration!
In other words, this year, if you do nothing… you will be sanctioned by the tax authorities for not making this declaration! And this can cost you an increase of 10%, 20% or even 40% depending on the importance of the delay.
This email from the tax authorities to check to avoid the wolf of automatic declaration
Trap n3 – Missing the boat to benefit from tax credits or other advantages
Please note: if you have made expenses that qualify for tax reductions and credits (donations, childcare costs, employment of a home-based employee, etc.), these will not appear in your automatic declaration, the tax authorities warn you on impots.gouv.fr. Is right. If you ever have your young children looked after or if you use a personal services company, you risk missing out on a tax credit!
In this same vein, not putting your nose into your declaration can, for example, cause you to miss out on a tax credit, but also a alimony deduction, a professional allowance, a tax reduction (for donations, tax expenses). ‘Ehpad, school fees, etc.)… or be guilty of forgetting to declare (additional resources taken from a one-off rental on Airbnb, account abroad if you have a Revolut account, for example).
Income tax: these 10 boxes that the tax authorities cannot pre-fill
Automatic declaration: 4 frames to check
In paper format, the automatic declaration is presented on 4 pages, with a summary of information known by the tax authorities on page 1, then 3 pages to complete them if necessary. In digital format, the principle is the same with this summary accessible by connecting to impots.gouv.fr.
You will find most of the information to check on the first page, in 4 parts:
- There family situation known by the tax authorities (civil status household members and number of dependents) and your address.
- Your coordinates banking.
- Your expenses and income (situation known to the administration): the summary table which compiles your salaries, pensions, capital income, home employment expenses, etc.
- Your estimated tax (if you have not modified anything)with a reminder of the amount already deducted at source, the sum of tax credits, a reminder of the January advance, the amount remaining to be paid in summer 2024, etc.