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Impots - 2019 Avis


fittersmate
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First, have you compared your declarations for the two years to see if you have made any obvious mistake?

As I understand it, the Crédit d'impôt sur rev. étrangers calculation is

- (Impôt sur les revenus soumis au barème) x (Revenus et plus-values étrangers imposables

au barème en France) / (Revenu imposable)
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Thanks pomme for your reply.

That part of the calculation is fine.

The figure I am querying is for the Prelevement Sociaux. Last year in this section on the Avis there was a line Credit d'impot revenus etrangers (51) - this year I don't have that and was wondering if anyone knew how that was calculated and why there isn't a credit this year.
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This is still in the notes

(51) Ce crédit d’impôt s’applique sur les revenus du patrimoine, d’activité ou de remplacement de source étrangère, dès lors que la convention internationale conclue entre la France et le pays à l’origine du revenu prévoit celui-ci en vue d’éviter une double imposition.

I've never seen that credit in my declaration.

I think you must have declared something differently between the two years with a figure in a different box or an income one year you didn't have in the other.

Have you done the comparison of your declarations, as I suggested?
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Many thanks pomme.

I have compared the two declarations and the only difference I can find is that on last year's (for 2018) there is an amount pre-filled in (on Form 2042K para 6.1) against

CSG deductible connue, calcule sur les revenus du patrimoine

There is nothing against that for the latest declaration.
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Hi Laurier

I have just found on another forum where to find the notes:

"At the very top of the Avis there is a box La notice de cet avis est disponible en cliquant ici...clicking on the link takes you to another web page Notice avis impôts sur les revenus-prélèvements sociaux https://www.impots.gouv.fr/portail/form ... ts-sociaux and clicking on Formulaire 1534-NOT-K : Notice avis impôts sur les revenus-prélèvements sociaux gives you the explanation of your avis and all the notes."

Just going to have a look through them and see if it helps me.

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The forms and notes for current and the last few years are

https://www.impots.gouv.fr/portail/formulaire/2042/declaration-des-revenus

and the notice which is sent with the avis, and explains the footnotes, is https://www.impots.gouv.fr/portail/files/formulaires/1534-not-k/2020/1534-not-k_3124.pdf
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fittersmate wrote the following post at 20 Aug 2020 17:12:

Last year I received a credit revenu etrangers (51) against the 7.5% ps charge on investment income. This year no credit appeared . Is this due to something I may or may not have done on the tax return?

On the same lines .. we (also in 56) received our avis d'impôts yesterday .. to discover we had been charged 17.2% contributions sociales on our investment income .. instead of the 7.5% we paid last year as S1 holders.

So our tax bill more than doubled at a stroke.

Has anyone else had this .. or is it back to asking (delicately) for a 'remboursement' ?

We've only just received the refund of the contrib. soc. overpaid for 2015-2017 .. plus a minimum amount of interest.

Heaven forfend.
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JohnFB wrote the following post at 25 Aug 2020 21:58:

did you tick the box saying you were covered for health by an eu country. 8SH.

JFB

PS still time to correct

Yes .. definitely did that .. plus put message in the part where you can inform them of any additional info.

Further appraisal of declaration required tho it seems to be as it should be ..
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I think it may only be a problem with the text wording on the Avis.

On the lines immediately following IMPOT NET I have a calculation for PRELEVEMENTS SOCIAUX

Détail des revenus CSG - CRDS PREL SOL

Revenus de capitaux mobiliers

Revenus professions non salariées

Revenus non assujettis

BASE IMPOSABLE

Taux de l'imposition 0% for CSG and 7,50% for PREL SOL

and the calculation to give

Total des prélèvements sociaux nets. which is 7.5% of the BASE IMPOSIBLE

there is then

CALCUL DU SOLDE DE VOTRE IMPOT POUR 2019

which includes

IMPOT SUR LE REVENU

Solde d'impôt sur les revenus 2019

PRELEVEMENTS SOCIAUX

Prélèvements sociaux au taux de 17,2% dus:

Acomptes prélevés en 2019 sur votre compte bancaire :

Prélèvements sociaux à 17,2% nets

If you look carefully you will see the figure shown in the Prélèvements sociaux au taux de 17,2% PSOL line is the same as calculated at 7.5% earlier.

So it is just the wording of those last lines mentioning 17.2% which is incorrect. The calculation was done using 7.5%.
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pomme wrote the following post at 26 Aug 2020 12:45:

I think it may only be a problem with the text wording on the Avis.

If you look carefully you will see the figure shown in the Prélèvements sociaux au taux de 17,2% PSOL line is the same as calculated at 7.5% earlier.

So it is just the wording of those last lines mentioning 17.2% which is incorrect. The calculation was done using 7.5%.

Thank you pomme .. you are completely right (smiley face)

Following your post I have had a more in-depth look at the prélèvements sociaux section and the wording is exactly as you describe .. I think the confusion arose in my mind as the first part of the calculation was on the bottom of page 2 and continued (with the 17.2% bit my eyes were drawn to) on page 3.

Lesson hopefully learnt .. I should not be in such a hurry and should not speed read through.

Huge thanks once again ..
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