This will certainly be a welcome advance after the holidays. This Monday, January 15, the 9 million households who benefited from credits and tax reductions in 2023 will receive their advance for this year. “The payment of the advance,” says the Ministry of the Economy in a press release published this Friday, “will help preserve the purchasing power of the French people concerned, with an average payment of 634 euros per beneficiary household.
In total, the Treasury will pay a total amount of 5.8 billion euros. “The payment of the advance of reductions and tax credits aims to support and develop employment at home but also donations or accommodation in nursing homes by anticipating the receipt of the associated tax advantage,” explains Bercy.
These advances also concern tax advantages relating to rental investment expenses (Duflot, Pinel, Scellier, DOM, Censi-Bouvard), union dues as well as childcare costs, the ceiling of which was raised last year. last from 2300 to 3500 euros for children under 6 years old.
Provided you have not benefited from an immediate tax credit, this advance, paid in one go, corresponds to 60% of the total amount of tax reductions granted in 2023, for expenses incurred in 2022. In the spring next year, following the income tax declaration campaign, the tax authorities will calculate the final amount of tax reductions and credits to which the taxpayer is entitled. The latter will be subject to regularization in the summer of 2024 taking into account the amount of the advance paid in January 2024.
In its press release, Bercy also announces “reinforced controls” of the tax administration “to fight against fraud relating to the payment of these sums”. Taxpayers for whom the tax administration does not have bank details (18,000 tax households) will receive this advance in the form of a check that they will receive by post by the end of January.
