here are the new features for your 2024 tax return

Like every beginning of spring, the time has come to delve into administrative formalities… The kickoff of the 2024 income declaration campaign starts this Thursday, April 11. You will then have six to eight weeks, depending on your department of residence, to complete it.

The online declaration deadline is therefore set for May 23 at 11:59 p.m. for departments no. 1 to 19, May 30 at the same time for departments no. 20 to 54 and June 6 at 11:59 p.m. for departments no. ° 55 to 976.

If the form remains identical, some new features have slipped into this 2024 declaration. We take stock of the main changes.

An upgraded scale

The measure was announced last September by the Minister of the Economy Bruno Le Maire. The income tax scale is revalued by 4.8%, in order to be indexed to inflation. The entry threshold, which was set last year at €10,777, is now at €11,295. Consequence: “320,000 employees” thus avoid “switching to income tax”, according to Bruno Le Maire.

A possible declaration on mobile

This year, online declaration will be possible on the impots.gouv mobile application. Taxpayers will be able to modify or add dependents, certain income or expenses directly on the application.

This declaration on smartphone will however be limited to “simple tax situations”, not involving changes in marital status or the presence of additional declarations, specifies the General Directorate of Public Finances (DGFIP) in its practical guide.

It will be accessible to almost all taxpayers, with the exception of a few marginal cases. Declarations containing very significant numerical data or family responsibilities, or those involving specific calculation methods or a plurality of events in the same year (such as a marriage and a divorce) cannot therefore be made online.

Address information required

The tax administration is toughening its tone regarding postal information. From the start of his declaration, the taxpayer must indicate whether he has moved during the past year, otherwise he will not be able to continue his declaration. At the end of the process, taxpayers will be presented with a questionnaire on the “summary” screen, which will be mandatory to answer before signing the tax return.

In this questionnaire, owners will have to specify whether changes in the occupation of their property have taken place and may be redirected to the “Manage my real estate” digital service.

In the same way, users who have a student child attached to their tax household must provide the child’s address, if the child has independent accommodation. If this address is not provided, the user will not be able to continue their declaration, also warns the DGFIP.

Last year, thousands of erroneous requests for housing tax on second homes were sent, particularly to minors. The Minister of the Economy had recognized as “a bug” and “errors”.

Extended tax reductions for certain donations

Donations and payments made to works and organizations of general interest contributing to equality between women and men are now affected by the tax reduction for donations at the rate of 66%.

Furthermore, the tax reduction rate increases from 66 to 75% for donations and payments made to the Heritage Foundation for the protection of religious real estate, up to €1,000 per year. To benefit from this, donations must have been made from September 15, 2023.

92% reduction for certain rentals of “furnished tourist accommodation”

An additional reduction of 21% is put in place for rentals of classified tourist accommodation. It is added to the 71% reduction already existing for these rentals, which brings the total reduction to 92% (micro-BIC regime).

Under several conditions: that these rentals are not located in areas marked by a significant imbalance between supply and demand for housing and that the turnover of the previous year is less than €15,000.

Extension of certain exemptions

Tips received by employees in contact with customers remain exempt until December 31, 2024. In the same way, the advantage resulting from the optional payment by the employer of fuel costs, similar costs and the price public transport subscription tickets in excess of compulsory coverage remain exempt until December 31, 2024.

The income tax exemption for the proceeds from the rental or subletting of one or more rooms in the main residence is extended until December 31, 2026, on the condition that it does not exceed not €760 per year.

On the other hand, the annual exemption ceiling is increased for certain benefits. This is the case of that on the reimbursement by the employer of fuel costs, which increases from 200 to 300 €, from the common ceiling to the sustainable mobility package and to the reimbursement of personal transport costs (which increases from €500 to €600) and the ceiling applicable in the event of accumulation between the payment of the sustainable mobility package and a public transport subscription (which increases from €800 to €900).