Le prélèvement à la source de l’impôt sur le revenu sera mis en place à compter du 1er janvier 2019. Quelles sont les étapes de sa mise en oeuvre ? Nous vous présentons ci-dessous le calendrier des dates importantes à connaître.
Application d’un TAUX NUL pour les personnes remplissant cumulativement les conditions suivantes :
– L’impôt sur le revenu, avant imputation du prélèvement à la source, mis en recouvrement au titre des revenus des deux dernières années d’imposition connues est nul ;
– Le montant du revenu fiscal de référence, de la dernière année d’imposition connue est inférieur à 25 000 euros par part de quotient familial.
Eden Ogor, juriste – responsable de l’univers Fiscalité
Source : https://www.economie.gouv.fr/particuliers/adapter-votre-taux-pour-prelevement-a-source, BOFIP.
A lire aussi : Prélèvement à la source : nous répondons à vos questions !
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