{"id":619,"date":"2021-02-08T05:45:00","date_gmt":"2021-02-08T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/revenus-2018-une-annee-fiscale-blanche-meme-pour-les-oublis-de-declarations\/"},"modified":"2021-04-09T03:00:38","modified_gmt":"2021-04-09T01:00:38","slug":"revenus-2018-une-annee-fiscale-blanche-meme-pour-les-oublis-de-declarations","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/revenus-2018-une-annee-fiscale-blanche-meme-pour-les-oublis-de-declarations\/","title":{"rendered":"Revenus 2018 : une \u00ab ann\u00e9e fiscale blanche \u00bb m\u00eame pour les oublis de d\u00e9clarations ?"},"content":{"rendered":"<p >Pour \u00e9viter le risque de double imposition li\u00e9 \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source en 2019, le cr\u00e9dit d\u2019imp\u00f4t modernisation du recouvrement (CIMR) a \u00e9t\u00e9 cr\u00e9\u00e9 pour neutraliser l\u2019imposition des revenus 2018\u2026 pour les personnes ayant r\u00e9guli\u00e8rement d\u00e9clar\u00e9 leurs revenus de 2018. Uniquement pour ces personnes ?<\/p>\n<div>\n<h2> CIMR : une nouvelle tol\u00e9rance<\/h2>\n<p>La mise en place du pr\u00e9l\u00e8vement \u00e0 la source en 2019 risquant d\u2019entra\u00eener le paiement d\u2019une double contribution en 2019 (paiement de l\u2019imp\u00f4t d\u00fb \u00e0 raison des revenus de l\u2019ann\u00e9e 2018 et paiement du pr\u00e9l\u00e8vement \u00e0 la source \u00e0 raison des revenus de l\u2019ann\u00e9e 2019), une mesure transitoire a \u00e9t\u00e9 mise en place pour neutraliser l\u2019imposition des revenus de l\u2019ann\u00e9e 2018, tant au niveau de l\u2019imp\u00f4t sur le revenu que des pr\u00e9l\u00e8vements sociaux : le cr\u00e9dit d\u2019imp\u00f4t modernisation du recouvrement (CIMR).<\/p>\n<p>En principe, le CIMR est r\u00e9serv\u00e9 aux revenus que vous avez spontan\u00e9ment d\u00e9clar\u00e9s, sans y avoir \u00e9t\u00e9 invit\u00e9 par l\u2019administration.<\/p>\n<p>Toutefois, il est apparu a posteriori que de nombreuses personnes se sont m\u00e9prises, en toute bonne foi, sur l\u2019\u00e9tendue de leurs obligations d\u00e9claratives concernant leurs revenus de 2018.<\/p>\n<p>D\u00e8s lors, par mesure de tol\u00e9rance, et toute conditions remplies, l\u2019administration accepter d\u2019accorder le b\u00e9n\u00e9fice du CIMR pour des revenus non d\u00e9clar\u00e9s spontan\u00e9ment, si :<\/p>\n<ul>\n<li>le d\u00e9clarant est de bonne foi ;<\/li>\n<li>les revenus non d\u00e9clar\u00e9s spontan\u00e9ment sont bien \u00e9ligibles au b\u00e9n\u00e9fice du CIMR : il doit donc s\u2019agir de revenus non exceptionnels de l\u2019ann\u00e9e 2018 entrant dans le champ du pr\u00e9l\u00e8vement \u00e0 la source (les traitements et salaires par exemple) ;<\/li>\n<li>les revenus \u00e9lud\u00e9s ont \u00e9t\u00e9 d\u00e9clar\u00e9s \u00e0 la suite d\u2019une simple relance de l\u2019administration fiscale ;<\/li>\n<li>les d\u00e9clarations de revenus des ann\u00e9es 2016 et 2017 ont \u00e9t\u00e9 d\u00e9pos\u00e9es spontan\u00e9ment.<\/li>\n<\/ul>\n<p>Depuis le 1er d\u00e9cembre 2020, le CIMR pourra \u00e9galement \u00eatre appliqu\u00e9 aux revenus non exceptionnels entrant dans le champ du pr\u00e9l\u00e8vement \u00e0 la source, per\u00e7us ou r\u00e9alis\u00e9s en 2018, par des personnes de bonne foi, primo-d\u00e9faillantes, ayant souscrits dans les d\u00e9lais leurs d\u00e9clarations de revenus des ann\u00e9es 2016, 2017 et 2019.<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> R\u00e9ponse minist\u00e9rielle Mis du 26 janvier 2021, Assembl\u00e9e nationale, n\u00b033962<\/p>\n<p><a title=\"Revenus 2018 : une \u00ab ann\u00e9e fiscale blanche \u00bb m\u00eame pour les oublis de d\u00e9clarations ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/revenus-2018-une-annee-fiscale-blanche-meme-pour-les-oublis-de-declarations\" rel=\"nofollow noopener\" target=\"_blank\">Revenus 2018 : une \u00ab ann\u00e9e fiscale blanche \u00bb m\u00eame pour les oublis de d\u00e9clarations ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/oups2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour \u00e9viter le risque de double imposition li\u00e9 \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source en 2019, le cr\u00e9dit d\u2019imp\u00f4t modernisation du recouvrement (CIMR) a \u00e9t\u00e9 cr\u00e9\u00e9 pour neutraliser l\u2019imposition des revenus 2018\u2026 pour les personnes ayant r\u00e9guli\u00e8rement d\u00e9clar\u00e9 leurs revenus de 2018. Uniquement pour ces personnes ?<\/p>\n","protected":false},"author":0,"featured_media":3802,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenus 2018 : une \u00ab ann\u00e9e fiscale blanche \u00bb m\u00eame pour les oublis de d\u00e9clarations ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/de\/actualites\/revenus-2018-une-annee-fiscale-blanche-meme-pour-les-oublis-de-declarations\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revenus 2018 : une \u00ab ann\u00e9e fiscale blanche \u00bb m\u00eame pour les oublis de d\u00e9clarations ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour \u00e9viter le risque de double imposition li\u00e9 \u00e0 la mise en place du pr\u00e9l\u00e8vement \u00e0 la source en 2019, le cr\u00e9dit d\u2019imp\u00f4t modernisation du recouvrement (CIMR) a \u00e9t\u00e9 cr\u00e9\u00e9 pour neutraliser l\u2019imposition des revenus 2018\u2026 pour les personnes ayant r\u00e9guli\u00e8rement d\u00e9clar\u00e9 leurs revenus de 2018. 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