Maître Khalida ACEM

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Droit de la famille, des personnes et de leur patrimoine, Procédure civile

Barreau : Paris

Adresse : 42 RUE ETIENNE MARCEL 75002 PARIS

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Publié le 08/04/2020

Droit à l'erreur concernant le choix entre PFU et barème progressif de l'IR

Article juridique - Droit fiscal et droit douanier

Par Me Khalida ACEM

Droit à l'erreur concernant le choix entre PFU et barème progressif de l'IR

Les contribuables de bonne foi peuvent, sans pénalité, corriger leur déclaration des revenus afin d’opter pour l’imposition de leurs revenus du capital au barème progressif.

L’article 28 de la loi de finances pour 2018 a instauré le PFU sur les revenus du capital (revenus mobiliers et plus-values sur cession de titres) perçus par des personnes physiques. Il s’applique de plein droit mais il reste cependant possible pour le contribuable d’opter pour la taxation au barème progressif de l’impôt sur le revenu lors du dépôt de sa déclaration annuelle des revenus.

Dans le cadre du droit à l’erreur, les contribuables qui n’ont pas opté pour l’imposition au barème au moment de leur déclaration de revenus, peuvent le faire en formulant une demande auprès de leur service des impôts ou depuis leur espace sécurisé sur impots.gouv.fr.

Bien que l’option au moment de la déclaration soit en théorie irrévocable, l’administration a en effet décidé de donner une suite favorable à de telles demandes, sans pénalité.

Opposabilité de la doctrine

Rép. Rabault : AN 25-2-2020 n° 24560

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