Donations, tax credits, telecommuting… These are the novelties of the income statement, whose campaign begins today

Soon you will have to dedicate part of your evening to it. Thursday, April 7 marks the beginning of the period during which you will have to complete your statement of income. You have until May 24 or June 8 to attend to it, a period established according to the department of residence for online filers. If you opt for the paper declaration, you will have to return everything by mail before May 19 at 00:00. And this year contains its share of novelties.

The revalued mileage scale

One of the main novelties this year is aimed at all those who make business trips by car or motorized two-wheel vehicle. Given the rise in prices at pumps, the Government has decided to increase by 10% the mileage bonus scale for income taxation in 2021. This measure refers “the heart of the middle class”, according to the Ministry of Economy. From a government source, this increase should affect 4.3 million households that declare their real costs, of which 2.5 million pay income tax.

To better take into account the evolution of the cost of ownership of a vehicle, in particular the cost of fuel, the government plans to introduce an automatic indexing of the mileage scale as of 2023.

The “Macron bonus” extended

The tax-exempt purchasing power premium, known as “First Macron”, launched at the end of 2018 to respond to the “yellow vests” crisis, has been expanded. Paid between June 1, 2021 and March 31, 2022, it is intended for workers who earn less than three times the amount of the minimum wage, and in particular for workers in the “second line”, especially involved during the health crisis. They are those who carry out trades in commercial activities or services that, due to the nature of their functions, are exposed to a direct risk to health.

this bonus is covered in 1,000 euros in companies that have not signed a profit sharing agreement. The maximum exemption limit rises to 2,000 euros for companies that have entered into a profit-sharing agreement, for companies with fewer than 50 employees and for employees of the “second line”, “if measures are taken to revalue their professions”specifies the government his website service-public.fr.

The non-taxable inflation bond

As a reminder, the aid of 100 euros paid to preserve purchasing power in the face of the sharp rise in the cost of energy and fuel is exempt from taxes. These are 38 million people who earn less than 2,000 euros net per month, whether they are employed, self-employed, retired, beneficiaries of the RSA or the subsidy for adults with disabilities.

The government claims that this reward se will not be taken into account, nor for the calculation of income taxnor in the conditions of the resources for the benefit of social assistance.

The donation ceiling of “Coluche” remains at 1,000 euros

The tax advantage linked to donations “colouch” is extended until the end of 2023, by the finance law for 2022. These donations are those that are paid to the associations that help to the most disadvantaged, such as the Restos du Coeur, or to organizations that help victims of domestic violence, So for the For the second consecutive year, individuals benefit from a tax reduction corresponding to 75% of the donations made, up to a limit of 1,000 euros.

This increase in the tax relief ceiling, which goes from 552 euros to 1,000 euros, is launched for the first time on an exceptional basis for the taxation of income for the year 2020, due to the health crisis. Once the ceiling is reached, the surplus falls back into the common law system with a 66% tax reduction. It cannot exceed 20% of taxable income.

Tax-exempt press subscription

For the first time, subscription to a press title, political or general information, in print or digital version, may give rise to a tax credit, under certain conditions. the subscription must, in particular, be signed between May 9, 2021 and December 31, 2022for a period of 12 months minimum. This tax reduction is equal to 30% of the expenses incurred as part of the subscription, specifies Bercy.

If subscriptions made in 2021 and declared in 2022 do not require an income condition, those made in 2022 and declared in 2023 will be subject to an income condition. IThe annual income of the tax household must not exceed 24,000 euros per family quotient feeincreased by €6,000 per additional half share.

A bonus for the installation of a recharging system for electric vehicles

Another novelty for 2022: a tax credit is granted for the cost of purchasing and installing recharging systems for electric vehicles carried out between January 1, 2021 and December 31, 2023. Whether it is installed in the main residence or second residence, this rating system entitles you to a tax credit equivalent to 75% of the amount of expenses, up to a limit of 300 euros per rating system. It is open to all taxpayers, homeowners, renters or hosts for free, regardless of income level.

For expenses incurred in 2019 and 2020 and then paid in 2021, the energy transition tax credit is also the same 75% of the amount of the expenses with the limit of 300 euros per pricing system. But it is reserved only for owners who carry out works on their main home completed for more than two years, details the government on your website.

A new ceiling for the “sustainable mobility” package

Established in May 2020, the The “sustainable mobility” package is paid by employers to employees who travel to their workplace on non-polluting transport. It is about bicycles, electric scooters or carpooling. Initially, this package benefited from a tax exemption within the limit of 400 euros. This ceiling is raised to 500 euros under the 2021 finance law. even increased to 600 euros in the event of accumulation with the partial reimbursement of a public transport or self-service bicycle pass.

Telecommuting Subsidy Exemption Renewal

In 2021, the use of telecommuting was still significant and many employees incurred professional expenses. Therefore, the government has decided to renew various measures aimed at exempting employee costs and allowances in this context.

For the second consecutive year, allowances paid by the employer, in the form of allowances, flat-rate reimbursements or actual expenses and that cover the costs of teleworking at home, are exempt from Income Tax, in the limit of 2.50 euros per day, 55 euros per month and 580 euros per year. It is also possible to deduct professional expenses caused by teleworking at home for up to the same amounts.

An online simulation for scholarships.

Filers whose tax household includes one or more children attending middle or high school will be able to verify their eligibility for the scholarship system using a simulator at the end of their online return. againstThe last years, “People who declared children did not apply to obtain the scholarships to which they are entitled”pointed out the General Director of Public Finances, Jérôme Fournel.

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