Of course, the tax return, completed in the spring, remains the key moment of the fiscal year. However, once the form is completed, taxpayers still have to meet certain deadlines. Tax obligations which mainly consist in paying tax to the Public Treasury… Income tax (IR) deduction(s), payment of property tax (TF), or even housing tax (TH) for certain households, payment of property wealth tax (IFI) for households with assets… By December, the calendar promises to be quite busy. To help you find your way around, Capital reviews the key dates to keep in mind.
Since August 3: correction of your tax return
During the summer, you received a tax notice concerning your 2022 tax on income received in 2021. This official document, sent by the General Directorate of Public Finances (DGFiP), summarizes your tax situation following your spring tax return. Therefore, you are necessarily in one of these three situations: thanks to the withholding tax, you have already paid the tax due, and you therefore have no supplement to pay; on the contrary, if you have not been deducted sufficiently during the previous year, you must pay this fall a balance of income tax; Finally, conversely, the tax authorities may have refunded you, from the end of July, an overpayment.
Moreover, if while consulting your tax notice, you may have noticed an error… don't panic! From August 3 and until mid-December, you have the opportunity to make a correction. To do this, simply go, via a computer, to your personal space on impots.gouv.fr. Once connected, you will need to click on “Access the online declaration”, then “Correct”. “You can correct the amounts entered in the boxes, check or uncheck the incorrect boxes. A confirmation email will be sent to you at the end of the procedure”, indicates the Directorate of Legal and Administrative Information, a State service attached to Matignon. Note, however, that if your error relates to a change in family situation, you are required to submit a new paper form (Cerfa 2042) to your public finance center. The new declaration must bear on the first page the words “CORRECTIVE, CANCELLED AND REPLACED DECLARATION”. The ideal is to attach a brief explanatory letter.
September 20: deadline for IFI online payment
Households liable for real estate wealth tax have until September 20 midnight to pay their tax online. Payment can be made by computer, smartphone or tablet. Bercy warns that “the sample will be taken from September 26, 2022”. As a reminder, online payment is mandatory for any amount over 300 euros. If the amount to be paid is lower, it is possible to pay by check or cash, and this directly with a partner – often a tobacconist – approved by the tax authorities. Please note, in this case, the deadline is fixed at September 15 midnight.
Finally, if you have not yet received your IFI tax notice, know that this is not necessarily an error. In some cases, the payment deadline is November 15 midnight (November 20 midnight for online payment). “You will then receive your review during the previous month (October, editor's note)”, indicates Bercy. The real estate wealth tax applies to tax households whose net taxable assets exceed 1.3 million euros.
September 26: payment of additional income tax
If your income tax notice (2022 tax, on income received in 2021), received during the summer, indicates that you have additional tax to pay, you must check the date of September 26. It corresponds to the deduction, by the tax authorities, of the amount due from your bank account. Important detail for your budget: if the amount to be paid is less than or equal to 300 euros, Bercy deducts the tax in one go, on September 26th. If the amount is higher, the levy is spread out until December 27, in four equivalent monthly installments.
September 30: end of the possibility of subscribing to the automatic debit of the property tax
If you haven't done so already, you have the option of signing up for direct debit to pay your property tax this fall. This is what the tax authorities call “direct debit at maturity”. To do this, you must sign a contract for direct debit at maturity before September 30. local, nothing could be simpler: you can do it online at impots.gouv.fr, in your private space, under “Payments”, then “Subscribe to the direct debit for the payment of my taxes”, or via your secure messaging system. again by telephone, by calling the number listed on your property tax notice.
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October 22: deadline for online property tax payment
If you own your home, make a note of this date. You will have until midnight October 22 to pay your property tax online. The Directorate General of Public Finances (DGFiP) has already indicated that the direct debit will be made on 27 October. If you pay your property tax by cheque, cash or bank card – amount less than 300 euros – remember that the deadline is fixed at October 17 midnight.
October 27: second payment of the income tax supplement
For households that have a higher additional income tax to pay at 300 euros, the second monthly payment arrives on October 27, by direct debit.
November 20: deadline for online payment of housing tax
For the last time this fall, taxpayers will pay the housing tax. The majority of households are already exempt; the wealthiest tax households remain subject. The deadline for online payment has been set for midnight November 20. To do this, you must connect to your private space on impots.gouv.fr, section “Pay online”. “The direct debit will be made from your bank account from November 25,” says Bercy.
As for the property tax, if the amount of your housing tax is less than 300 euros, you can use a physical means of payment (credit card, cash, check). In this case, the deadline for payment is November 15 midnight. Finally, usually linked to the payment of the housing tax, the contribution to public broadcasting (CAP) was abolished by the amending finance law for 2022. For taxpayers, this represents a saving of 138 euros per household in mainland France. and 88 euros overseas.
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25 November: third payment of the income tax supplement
For taxpayers who must pay an additional income tax of more than 300 euros, the third deadline arrives on November 25.
December 20: deadline for the online payment of two taxes due by certain owners
If you are a residential property owner, in a municipality of at least 50,000 inhabitants located in a tense area, and that the latter has been unoccupied – that it has electricity and running water, but that it is not habitable as it is – for at least one year, on January 1 of the year of taxation, you are liable for Vacant Housing Tax (TLV). The deadline for online payment is midnight December 20. The debit will be made on December 27. For a non-dematerialized payment (cheque, cash, bank card, etc.), less than 300 euros, you have until December 15 midnight.
In addition, this date of December 20 is to be remembered for owners of second homes. While the residence tax will be definitively abolished in 2023 for main residences, holiday homes will remain subject to local tax. This year, owners will have to pay their housing tax on their secondary residence online on December 20 midnight at the latest. The direct debit will be made to their bank account on December 27. For small amounts, less than 300 euros and payable to an approved partner, the payment deadline occurs 5 days before, the December 15 midnight.
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December 27: last payment of the income tax supplement
In the event that you have to pay additional income tax greater than 300 euros, the fourth (and last) debit will be made on December 27.
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