2024 taxes: what's new to keep in mind for the opening of your 2023 income declaration this Thursday

This Thursday, April 11, marks the start of the 2023 online income tax declaration. This year, some new features concern taxpayers. An update on the main changes that could affect you.

The time to file your tax return has arrived. From this Thursday, April 11, taxpayers have until May 23, May 30 or June 6 depending on the department in which they live to declare online, until April 11, 2020. rsquo;by May 21 for paper declarations.

The scale

The income tax scales also follow inflation and will increase for each threshold by approximately 4.8% this year. rsquo;after Bercy against + 5.4 % in 2023.

Also read: Property tax, income tax, value sharing bonus: the changes awaiting you in 2024

This increase results in a change in the threshold for the first tranche from 10,777 to 11,294 euros. The portion of your income taxed at 0% is therefore greater. With the increase in thresholds, your tax falls if your salaries, pensions or other resources do not increase.

Donations to associations

The donations you make during the year to charitable or humanitarian associations give rise to tax reductions. In 2022, as in 2023, the reduction amounts to 75% until 2026, within the limit of 1000 euros of donations. Beyond that, the reduction amounts to 66% of the amount, recalls UFC-que-Choisir. Since January 1, 2023, associations defending gender equality have been eligible for the 66% tax reduction.

Another new feature, a donation to the heritage foundation within the limit of 1000 euros also opens the right to a 75% bonus, recalls the consumer defense association, while it is usually limited to 66%. ;nbsp;%. Objective, to encourage financing the restoration of heritage. A measure in force until 2025.

Compensation in the event of a tax error

The tax authorities can sanction you if you have not filed your tax return or paid your taxes on time. If you find yourself in this situation, you will owe not only the amount you did not pay, but also a penalty, a sort of fine to repair the damage.

From 2024, if it is the tax authorities who make a mistake and take too much from you, they will also have to pay you interest in addition to reimbursing the amount they owe you, automatically. Until then, the taxpayer only received default interest if he had initiated litigation proceedings, recalls Capital.

Tourist furnished accommodation

Change in 2024, but… The government, with the finance law for 2024, introduced a turnover threshold not to be exceeded to be integrated into the micro-BIC regime, for rental activities. direct or indirect unclassified furnished tourist premises. A measure which targets, for example, income generated by rentals via the Airbnb platform.

Thus with the provisions of the 2024 finance law, the threshold of turnover excluding taxes to be respected to benefit from the micro-enterprise regime is set at 15,000 ;euros against 77 700 before and the reduction rate lowered to 30 % against 50 %.

A novelty which therefore concerns the year 2024, but, in order to "limit the consequences of the retroactive application of these new provisions to operations already carried out, the Bulletin Public Finance Official indicates that it is possible to apply to 2023 revenues the previous provisions  finance law for 2024, specifies the Public Service website.