{"id":9486,"date":"2024-01-24T00:00:00","date_gmt":"2024-01-23T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/deposer-en-retard-sa-declaration-de-revenus-un-risque-mini-ou-maxi\/"},"modified":"2024-01-24T00:00:00","modified_gmt":"2024-01-23T23:00:00","slug":"deposer-en-retard-sa-declaration-de-revenus-un-risque-mini-ou-maxi","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/deposer-en-retard-sa-declaration-de-revenus-un-risque-mini-ou-maxi\/","title":{"rendered":"D\u00e9poser en retard sa d\u00e9claration de revenus : un risque mini ou maxi ?"},"content":{"rendered":"<p>En cas de d\u00e9p\u00f4t tardif de la d\u00e9claration d\u2019imp\u00f4t sur le revenu, une majoration peut \u00eatre prononc\u00e9e par l\u2019administration fiscale. Mais sur quelle base est calcul\u00e9e cette majoration : la totalit\u00e9 de l\u2019imp\u00f4t d\u00fb ou le reliquat d\u2019imposition qui subsiste apr\u00e8s d\u00e9duction des pr\u00e9l\u00e8vements \u00e0 la source d\u00e9j\u00e0 effectu\u00e9s ? R\u00e9ponse du juge.<\/p>\n<h2>D\u00e9p\u00f4t tardif de d\u00e9claration = risque maxi !<\/h2>\n<p>Pour rappel, le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu (IR), applicable depuis le 1er janvier 2019, consiste, pour les salari\u00e9s, \u00e0 pr\u00e9lever l\u2019imp\u00f4t directement sur les r\u00e9mun\u00e9rations qui leur sont vers\u00e9es.<\/p>\n<p>Bien que ce pr\u00e9l\u00e8vement ait vocation \u00e0 rendre contemporain le paiement de l\u2019imp\u00f4t et le versement des revenus, il ne dispense pas les particuliers de leur obligation d\u00e9clarative.<\/p>\n<p>Ainsi, chaque ann\u00e9e au printemps, les revenus per\u00e7us l\u2019ann\u00e9e pr\u00e9c\u00e9dente doivent \u00eatre d\u00e9clar\u00e9s \u00e0 l\u2019administration fiscale, ce qui lui permet de calculer le montant total de l\u2019imp\u00f4t d\u00fb.<\/p>\n<p>Dans le cadre d\u2019un litige opposant un particulier \u00e0 l\u2019administration, la question de la base de calcul de la majoration pour d\u00e9p\u00f4t tardif de la d\u00e9claration d\u2019IR a \u00e9t\u00e9 soumise au juge.<\/p>\n<p>Pour m\u00e9moire, en cas de d\u00e9p\u00f4t tardif de la d\u00e9claration d\u2019imp\u00f4t sur le revenu, une majoration peut \u00eatre prononc\u00e9e par l\u2019administration fiscale \u00e0 hauteur de :<\/p>\n<ul>\n<li>10 % si les d\u00e9marches de r\u00e9gularisation sont effectu\u00e9es avant la mise en demeure adress\u00e9e par l\u2019administration fiscale ;<\/li>\n<li>20 % lorsque la d\u00e9claration a \u00e9t\u00e9 d\u00e9pos\u00e9e dans les 30 jours qui suivent la r\u00e9ception de la mise en demeure de l\u2019administration ;<\/li>\n<li>40 % lorsque la d\u00e9claration n&#8217;a pas \u00e9t\u00e9 d\u00e9pos\u00e9e dans les 30 jours qui suivent la r\u00e9ception de la mise en demeure ;<\/li>\n<li>80 % si l&#8217;administration fiscale d\u00e9couvre l\u2019existence d\u2019une activit\u00e9 occulte.<\/li>\n<\/ul>\n<p>Concr\u00e8tement, il a \u00e9t\u00e9 demand\u00e9 au juge si cette majoration devait s\u2019appliquer \u00e0 la totalit\u00e9 de l\u2019imp\u00f4t d\u00fb ou sur le seul reliquat restant \u00e0 devoir apr\u00e8s d\u00e9duction des pr\u00e9l\u00e8vements \u00e0 la source d\u00e9j\u00e0 r\u00e9alis\u00e9s au cours de l\u2019ann\u00e9e ?<\/p>\n<p>Sa r\u00e9ponse est tr\u00e8s claire : en cas de manquement \u00e0 une obligation d\u00e9clarative au titre de l\u2019IR, les majorations applicables sont calcul\u00e9es sur le montant des droits d\u00fb tel que mentionn\u00e9 au r\u00f4le (donc sur la totalit\u00e9 de l\u2019imp\u00f4t d\u00fb), sans d\u00e9duction des \u00e9ventuels acomptes et pr\u00e9l\u00e8vements d\u00e9j\u00e0 vers\u00e9s.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048911286\" rel=\"noopener\" target=\"_blank\">Avis du Conseil d\u2019\u00c9tat du 4 janvier 2024, n\u00b0488915 et 488916<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/deposer-en-retard-sa-declaration-de-revenus-un-risque-mini-ou-maxi\" target=\"_blank\" rel=\"noopener\">D\u00e9poser en retard sa d\u00e9claration de revenus : un risque mini ou maxi ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/retard.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En cas de d\u00e9p\u00f4t tardif de la d\u00e9claration d\u2019imp\u00f4t sur le revenu, une majoration peut \u00eatre prononc\u00e9e par l\u2019administration fiscale. Mais sur quelle base est calcul\u00e9e cette majoration : la totalit\u00e9 de l\u2019imp\u00f4t d\u00fb ou le reliquat d\u2019imposition qui subsiste apr\u00e8s d\u00e9duction des pr\u00e9l\u00e8vements \u00e0 la source d\u00e9j\u00e0 effectu\u00e9s ? R\u00e9ponse du juge.<\/p>\n","protected":false},"author":0,"featured_media":9487,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9poser en retard sa d\u00e9claration de revenus : un risque mini ou maxi ? - 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\/actualites\/deposer-en-retard-sa-declaration-de-revenus-un-risque-mini-ou-maxi\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9poser en retard sa d\u00e9claration de revenus : un risque mini ou maxi ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"En cas de d\u00e9p\u00f4t tardif de la d\u00e9claration d\u2019imp\u00f4t sur le revenu, une majoration peut \u00eatre prononc\u00e9e par l\u2019administration fiscale. 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