Maître Gisela Ruth SUCHY

Avocat au barreau de Versailles

Compétences : Droit fiscal et droit douanier, Droit immobilier, Droit de la famille, des personnes et de leur patrimoine, Droit public, Droit pénal des affaires, Droit du travail et social, Droit des étrangers et de la nationalité, Droit des garanties, des sûretés et des mesures d'exécution

Barreau : Versailles

Adresse : 17 Place des Bruyères 78260 ACHERES

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Publié le 12/08/2022

Impôt sur le revenu: L'ancienne tolérance des 5% a été remplacée par une procédure de rectification d'erreurs

Article juridique - Droit fiscal et droit douanier

Par Me Gisela Ruth SUCHY

Impôt sur le revenu: L'ancienne tolérance des 5% a été remplacée par une procédure de rectification d'erreurs

Bien que d'anciens articles consultables sur l'internet (et pas toujours datés) suggèrent le contraire, la marge d'erreur légale de 5% n'existe plus en matière d'impôt sur les revenus. Vous pouvez faire l'objet d'un rappel d'impôt si vous avez déclaré un revenu inférieur au revenu réellement réalisé, et ce même si la différence est de moins de 5%.

Une nouvelle possibilité de rectifier le revenu déclaré sans encourir de pénalité a pris sa place. Vous pouvez rectifier le montant déclaré dans votre espace particuliers impôts.gouv.fr.

Cette fonctionnalité vient d'être activée, elle restera disponible jusqu'au 14 décembre 2022.

Ainsi vous pouvez faire valoir des charges déductibles omises. Vous pouvez également rectifier des erreurs de calcul ou déclarer des revenus que vous avez oubliés ou, en ce qui concerne certains revenus étrangers, non encore disponibles lors de la date limite de déclaration.