If you are an owner, and even more so if you have a second home, several tax opportunities occur in December. If you are not an owner, the dates to note are fewer but they exist, and affect income tax, at the start of the month.
Early December: collection at source
More than 2 million tax households request an increase or decrease in their withholding tax rate each year. If you took this step during 2023, you must repeat it at the beginning of December to avoid your source tax rate changing suddenly in January 2024.
In your manage my withholding tax space, on impots.ouv.fr, you will need to update your rate, by estimating your 2024 income: You must enter the estimate of the net taxable income that you expect to receive during the year. If you do not have one, you can estimate it by increasing your net income by 3%, specifies the DGFiP.
My taxes will increase in 2024, when should I adjust my withholding tax rate?
December 6: income tax
Wednesday December 6, until 11:59 p.m.: here is the deadline to correct your 2023 declaration on 2022 income via the online tool. Then, you will need to complete a written corrective declaration.
2023 tax notice: how to correct your income in the event of an error or oversight
December 13: income tax
Wednesday December 13, inclusive: this is the deadline to adjust downwards the annual advance on credits and tax reductions, paid each year in mid-January. The interest? You avoid having to repay the advance received in mid-January to the tax authorities at the end of summer 2024. This advance is calculated on the basis of your tax credits received in 2023, therefore on the basis of the 2022 charges. for example, if you stopped caring for a young child in the current or early 2023, adjusting will save you a large balance from paying at the end of summer 2024.
December 15: land tax
A surprise levy for a handful of owners who have paid their property tax monthly: if this has increased by more than 10%, then a 12th monthly property tax payment will be taken in mid-December. The schedule appears on your last tax notice.
December 15: housing tax on second homes
New for 2023. The deadline for the housing tax on secondary residences (THRS), which replaces the old housing tax, was set in mid-December and not mid-November as for the old version of the tax. housing tax. Friday December 15 is the official deadline for payment of housing tax on second homes. If you pay online, you have 5 days until December 20.
The timetable for housing tax on second homes
December 15: local taxes
Here is the deadline for monthly payments of your property tax or your housing tax on secondary residences from January 2024. Otherwise, the limit is extended to December 31 for a first monthly payment in February. Please note: if you are already monthly paid, you do not have to renew the request.
December 27: income tax
The final tax levy for the year 2023: Wednesday December 27 concerns the 4th and final levy of the income tax balance for those whose 2023 balance exceeded 300 euros.