It will certainly be a welcome advance after the holidays. This Monday, January 15, the 9 million households that benefited from tax credits and reductions in 2023 will receive their advance for this year. "The payment of the advance," said the Ministry of the Economy in a press release published on Friday, "will help preserve the purchasing power of the French concerned, with an average payment of 634 euros per beneficiary household.
In total, the Treasury will pay a total of €5.8 billion. "The payment of the advance of tax reductions and credits aims to support and develop home-based employment but also donations or accommodation in nursing homes by anticipating the receipt of the associated tax advantage," explains Bercy.
'Enhanced controls'
These advances also concern tax advantages relating to rental investment expenses (Duflot, Pinel, Scellier, DOM, Censi-Bouvard), union dues and childcare costs, the ceiling of which was increased last year from 2300 to 3500 euros for children under 6 years old.
Provided that 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, in respect of expenses incurred in 2022. Next spring, following the income tax return campaign, the tax authorities will calculate the final amount of the tax reductions and credits to which the taxpayer is entitled. The latter will be adjusted in the summer of 2024, taking into account the amount of the advance paid in January 2024.
In its press release, Bercy also announced "reinforced controls" by the tax authorities "to fight against fraud relating to the payment of these sums". Taxpayers for whom the tax authorities are not aware of bank details (18,000 tax households) will receive this advance in the form of a cheque that they will receive by post by the end of January.
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