At a time when each taxpayer must complete their tax return to send it to the tax authorities by June 4, the Order of Chartered Accountants has set up a free service to help them complete their procedures. Which are therefore special this year. Given the implementation of withholding tax, a blank year is planned for 2018 income. Only income falling within the scope of withholding tax (PAS), that is to say salaries and income assimilated, the income of retirees and the self-employed (BIC, BA and BNC), as well as property income are affected by this white year. This non-exceptional income will not be taxed in order to avoid a double levy in 2019, thanks to the implementation of the tax credit for the modernization of collection (CIMR) which will erase the tax payable on 2018 income. According to our information, the chartered accountants were mainly questioned on these three questions, via their consulting operation:
1. Furnished rental with option for the real thing: how to do it?
In the case of furnished rentals, taxpayers must declare the rents received as industrial and commercial profits. They can either benefit from the simplified micro-BIC regime for a turnover of less than 70,000 euros (50% reduction on declared income),