The tax filing campaign will start online on April 13. Since the introduction of withholding tax, this exercise is similar to an adjustment since it concerns income for the past year (2022). The declaration thus makes it possible to precisely fix the balance of its taxes to be regularized in 2023 compared to what has already been deducted at source throughout the year 2022.
Following this declaration, the administration will tell you your final tax amount. After deducting the amount that has already been deducted at source each month in 2022 and any reductions and tax credits, this will result either in an amount of tax remaining to be paid, or in an amount that will be refunded to you.
Nearly 11 million beneficiaries in 2022
For many French people, around a third of taxpayers, the declaration has become automatic. This simplified procedure concerns all those who have not modified anything in their last pre-filled declaration. You were nearly 11 million in this case last year among the 34.5 million tax households who declared their income.
The automatic declaration applies to employees and retirees who do not mention a tax credit or property income and whose income is entirely declared by third parties: employers, pension funds or banks for the income from certain common investments such as interest on booklets or dividends. You must not have reported a change of situation in 2022, such as a move, but households that have declared a birth, an adoption or the taking in of a minor child are now eligible.
It should nevertheless be remembered that for more than 10 years, the tax authorities have already pre-filled the tax return with the information of which they are aware (salaries, retirement pensions, family expenses, allowances, unemployment benefits, capital income furniture, donations, etc.).
Ineligible users
There are of course many cases in which a taxpayer is however not eligible for this tacit declaration procedure. These are of course holders of non-pre-filled income such as property income, income from non-employees (industrial and commercial profits, agricultural profits, alimony, life annuities).
Taxpayers benefiting from certain tax credits or tax reductions will also have to continue to complete their declaration, in particular those who have made payments into an individual retirement savings plan. Persons liable for real estate wealth tax (IFI) and non-residents are also not eligible.
Summary document to check
If you declare online, you will be notified in April by e-mail of the availability on your personal space (site impots.gouv.fr) of the document summarizing the information known to the administration. Those who continue to declare their income tax by post will receive it by mail. Attention, it is therefore this document which will be worth declaration and whose accuracy will have to be checked, in particular the amount of income. If data is inaccurate or missing, it will then be necessary to complete and sign your tax return as in the past.
As the Fisc reminds us, for taxpayers eligible for automatic declaration, checking is declaring: if you have nothing to add or modify to the pre-filled information, you have nothing to do. You therefore do not have to return the declaration, the tax will be automatically established on the basis of the elements known to the tax authorities.
TO REMEMBER
Attention therefore, the absence of subscription of an automatic declaration will be worth confirmation of the accuracy of the information available to the administration. At the end of the declaration period, taxpayers always have the option of signing a corrective declaration or making a complaint later.