This year, when filing income tax returns, parents will have to declare the address of their dependent children. And this is to avoid receiving an incorrect housing tax. Explanations.
This is one of the few new features of the income tax declaration, which was launched this Thursday at Bercy. And it concerns parents whose children are students and still attached to their parents’ tax household.
Users must indicate whether the dependent is a student with accommodation independent of that of their parents. If so, they must complete the address of the student accommodation. If the student’s address is not entered, the user will not be able to continue with their declaration, specifies the brochure for the 2024 declaration.
If you have minor students declared dependent and have independent accommodation, you can indicate the address of the student accommodation and thus avoid erroneous imposition of housing tax on the student’s secondary residences, specifies the press kit broadcast this Thursday morning in the press.
Indeed, numerous press articles have relayed in recent months cases of students who were sent a housing tax for what was ultimately their student accommodation and not a secondary residence. Indeed, if the housing tax has been abolished for main residences, it still remains valid for secondary or vacant residences.
The error generally comes from the income tax return
Accommodation, occupied for his studies by a student holding the lease, is his main residence, whether the student is fiscally attached to his parents or not, confirms the tax authorities, questioned by West France following the receipt by a student of a housing tax of 800 euros. Student accommodation, in principle, should not be affected by housing tax.
According to Christophe Cron, of the Solidaires union, the error generally comes from the income declaration. Thus, when making the declaration, parents can make a mistake in good faith by indicating that their child’s main residence is a student linked to that of their family, and not their student rental. Problem, the owner of the accommodation, for his part, declared the student as his tenant.
The tax authorities announced that in 2022, it had recorded 450,000 disputes relating to housing tax, mainly linked to unreported changes of address.
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