If you got married or entered into a civil partnership last year, in 2023, you will have to make your first joint declaration with your partner. Here’s everything you need to know before taking the plunge.
Marriage or the conclusion of a civil solidarity pact (PACS) involves changes in the income tax declaration. Lice or partners are, with some exceptions, the subject of a common taxation, unlike people in cohabitation who, for tax purposes, are treated as single. The simplest consequence is the transition to two parts for the calculation of the family quotient, where single people have only one. The calculation of the tax is modified and can give very different results from the simple addition of the previous taxes of each spouse.
Even within a husband or civil partnership, each person maintains their own online space. After all, one of the spouses can have a strictly personal tax, such as the property tax of a property of which he or she is the sole owner, for example. To declare their income together, the new spouses or partners must proceed via one of their two spaces. There is no impact on the choice of space, except that the one which will be used will be called declarant 1 and the other declarant 2.
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Change of situation
At the start of the declaration, one of the first pieces of information requested is the existence of a change in the situation in 2023. It is necessary to respond Yes Then Marriage Or PACS depending on the case. The system will then ask for the surname, first name, date of birth and tax number of the spouse or partner. Complete this information to continue. The declaration then continues very classically, indicating the income and expenses relating to each declarant.
If one of the two does not have a tax number, for example because he is foreign or young, it will not be possible to declare online. In the event of marriage or civil partnership with a person unknown to its information system, the administration will request a declaration in paper format accompanied by proof of identity and address (for the unknown person). A precaution intended to limit fraud and the registration of fictitious or misidentified people in the public services information system.
Whether the declaration is filed online or in paper format, it must include the income and expenses of each declarant, as well as all of their dependents. The whole will then form a new single tax home.
note that the year of marriage or civil partnership, it is possible to opt for a separate declaration of income. Spouses or partners are then taxed as single people, with only their own income and expenses. To do this, you must indicate the marriage or civil partnership, then select You are opting for the separate declaration of your 2023 income.
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