Jackpot, or not? Were you expecting a big payment from the tax authorities by mid-January? But you have not received any email from the DGFiP announcing a transfer by Monday January 15… Here are five possible explanations.
Questions from Andr, Isabelle and Jos
Andrew, January 9: I did not receive my tax credit refund in January. I employ a housekeeper.
Isabelle, January 10: I did not receive the email from the DGFiP. Is this normal?
Cathy, January 10: Why doesn’t the DGFiP notify me in advance? We have our child looked after by a nanny.
End of the suspense: the transfer entitled Credimpot advance derived from DGFiP Public Finances will appear in your bank account Monday January 15. The General Directorate of Public Finances (DGFiP) sent an email to the households concerned at the start of the week, and provided them with a detailed information letter (Income tax 2023 Amount of the advance of reductions and credits of impt) on impots.gouv.fr, where the amount that will be paid by transfer is shown. You haven’t received anything even though you think you’re entitled to it?
Taxes: here is the (large) amount of the advance that the tax authorities will pay you on Monday January 15
1 – You are one of the latest recipients of emails from the DGFiP
A large number of the emails have already been sent, the others are being sent, replied the DGFiP MoneyVox this Wednesday, January 10. First reflex, Isabelle: a little patience…
2 An advance limited to recurring credits and reductions
The information document available in the personal space of the beneficiaries of the advance summarizes the mechanism as follows: Certain [dpenses donnant droit crdit ou rduction d’impt] are generally carried out every year, as donations, union dues, personal services, childcare, accommodation in nursing homes, rental investments.
The advance, equivalent 60% of your usual benefits, does not concern all credits and reductions! In fact, the list is restricted and appears in the General Tax Code (1):
- Tax credit for contributions paid to unions;
- Tax reduction for donations to recognized public utility associations and general interest organizations;
- Tax credit for childcare expenses for young children (under 6 years old);
- Tax credit for individual employers (assistance to the elderly or disabled, household chores, DIY, academic support, beauty care, childcare, etc.), directly or via an approved association;
- Tax reduction for expenses relating to dependence (accommodation in a nursing home or in a long-term care establishment);
- Related tax reductions rental investment: Pinel, Duflot, Scellier, LMNP Censi-Bouvard devices, their overseas versions and for Girardin social housing.
3 – 2022 or 2023? A calendar problem
You expected to receive an advance, after starting care of your young child in 2023, which probably corresponds to your case, Cathy? This advance paid in mid-January is calculated based on your 2022 expenses! These are in fact the last eligible expenses known to the tax authorities: those that you declared in spring 2023, and for which you received credits and/or tax reductions in 2023.
The expenses incurred in 2023 (childcare starts in 2023, for example) are not yet known to the tax authorities: you will declare them in spring 2024. The full tax credit (or reduction) for these expenses starting in 2023 will be received in the summer of 2024.
4 – The amount of the advance was too low
The advance to which you were entitled is less than 8 euros? Whatever the operation (refund or debt), the tax authorities do not make payments or levies lower than this sum. (2).
5 – You have opted for the immediate advance of the home employment tax credit
Several hundred thousand tax households now benefit from immediate advance of home employment tax credit. This may be your case, Andr: by declaring the salary of your home employee, the tax credit is automatically deducted, which reduces your bill in half… but, logically, you will not benefit from ‘one second and double advance!
In its frequently asked questions dedicated to the immediate advance, Urssaf asks precisely this question: does it replace the advance at the beginning of January? Answer: It depends on whether you have other expenses that qualify for credits and tax reductions. from 2023, an exchange of data takes place each year between the DGFiP and Urssaf to take into account the benefit of the Immediate Advance in the amount of the deposit paid in January (and is mentioned on the tax notice ). So, the deposit paid in January each year takes into account the Immediate Advance paid the previous year. The taxpayer will not have to do anything. The advance [rductions et crdits d’impt] will remain current for all other credits and tax reductions not affected by the immediate advance.
Clearly, Andr, if you previously benefited from the mid-January advance only for your home employment tax credit and you now receive the advance every month, it is normal not to have received an email from the tax office.
Donations: a reduction, not a tax credit
Do you usually donate to charitable causes? If you were not taxable in 2023 (based on 2022 income), then these donations qualifying for reduction did not grant you a tax advantage. As a reminder, unlike tax credits, reductions only allow you to reduce a tax payable. If you have no tax to pay, the amount of the reduction is ultimately from zero.
(1) Article 1665 bis.
(2) Article 1965L of the general tax code.