Maître Hector CASTRO MONTESINOS

Avocat au barreau de Paris

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit commercial, des affaires et de la concurrence, Droit des sociétés, Droit international et de l'Union européenne, Droit des étrangers et de la nationalité

Barreau : Paris

Adresse : 17 RUE ALFRED ROLL 75017 PARIS

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Publié le 15/12/2025

Trois échéances fiscales majeures à retenir avant la fin décembre 2025

Evènement/Actualité institutionnelle

Par Me Hector CASTRO MONTESINOS

Trois échéances fiscales majeures à retenir avant la fin décembre 2025

La fin de l’année 2025 approche et avec elle plusieurs échéances fiscales importantes que les contribuables doivent anticiper. Trois dates clés sont à inscrire dans votre calendrier afin d’éviter tout retard de paiement ou pénalité.

La première échéance intervient le 15 décembre 2025. À cette date, les contribuables n’ayant pas opté pour un moyen de paiement dématérialisé doivent régler la taxe d’habitation sur les résidences secondaires, ainsi que la taxe sur les logements vacants et la taxe d’habitation sur les logements vacants.
Ce jour correspond également aux prélèvements mensuels pour ceux ayant choisi la mensualisation de leurs impôts locaux, notamment en cas de hausse d’imposition en 2025. Enfin, le 12ᵉ prélèvement de l’année est effectué pour l’acompte d’impôt sur le revenu des personnes percevant des revenus non salariaux.

La deuxième échéance est fixée au 20 décembre 2025. Elle concerne les contribuables ayant choisi un paiement en ligne (internet, smartphone ou tablette). Ces derniers disposent jusqu’à minuit pour régler la taxe d’habitation sur les résidences secondaires ainsi que les taxes sur les logements vacants. Le prélèvement bancaire sera alors effectué à compter du 29 décembre.

La dernière date importante est le 29 décembre 2025. Elle correspond au quatrième et dernier prélèvement de l’impôt sur le revenu et des prélèvements sociaux pour les contribuables dont le solde à payer dépassait 300 € en septembre.

Enfin, il convient de noter l’entrée en vigueur de la contribution différentielle sur les hauts revenus (CDHR), instaurée par la loi de finances 2025. Les foyers concernés doivent verser, entre le 1ᵉʳ et le 15 décembre, un acompte représentant 95 % du montant estimé de cette contribution.

Si vous avez des questions ou besoin de précisions, n’hésitez pas à nous contacter à: hector.castro@francemexicoconsulting.com