It became a real ritual decades ago. Every year, French men and women must complete this precious document, form n°2042, which will indicate to the tax authorities what is the reality of their income. Then, it is on the basis of the information provided and the legal tax grid that the tax authorities will be able to judge the relevant tax to be made so that everyone participates to the extent of their means. At least in theory.
However, in recent years, the ritual has evolved considerably. Indeed, while he was still Minister of Action and Public Accounts, Gérald Darmanin introduced two major changes: the withholding tax… and the automatic declaration. The first drastically changed the way in which tax is collected by the services of Bercy, the second modifies the relationship of certain taxpayers to the declaration itself. It is indeed this one that interests us today; especially since the system is now much more widespread than it was last year.
In 2020, MoneyVox recalls, 10.7 million tax households were able to take advantage of automatic reporting. From now on, continue our colleagues, it is almost “two thirds” of taxpayers who could theoretically benefit from the device. To be eligible, it is sufficient simply not to have reported a change of address and not to have created a withholding tax deposit.
This year, in 2022, it has therefore been two years since some French women and some French people theoretically do not need to declare their income, recalls the tax administration on the tax site. The declaration, we can read, will therefore be “simplified thanks to the automatic declaration”. “Its scope will be widened in order to offer it to as many people as possible”, continues the platform.
Several categories of the population theoretically escape the declaration this year. Among them, some will have to claim it. These are those:
As a reminder, the beneficiaries of the automatic declaration of the past year benefit from it by default the following year.
Moreover, we must not think that we can free ourselves from any verification, even this year. “I t is always necessary to declare your income to take stock of the year that has passed and benefit, if necessary, from a refund, as well as to update your rate of deduction at source”, insists administration.
To avoid any worries, it is therefore important to know how the declaration is presented as such. What pages should you pay attention to?
As with the paper declaration, the automatic declaration – which is done virtually – comes in the form of a four-page document. The first is always pre-filled, since this is the information that the tax authorities tell you they know.
All the other pages which, online, are in the form of online frames, are there to allow you to complete or correct the elements previously mentioned. It is essential to consult this form, accessible on your personal space from the tax site to avoid unpleasant surprises.
The four pages of the form that it is possible to complete relate to various information largely likely to evolve from one year to another, indicates MoneyVox. Among them are respectively: