En tant que contribuable, vous avez, en principe, déposé, entre mai et juin dernier, une déclaration de vos revenus et de vos charges de famille pour 2017. Une déclaration qui devait obligatoirement être souscrite par voie électronique par ceux dont le revenu fiscal de référence de 2016 excédait 15 000 €. Les autres ayant encore pu recourir à la déclaration papier.
À noter : cette obligation de télédéclaration sera généralisée, à partir de 2019, à l’ensemble des contribuables, quel que soit leur revenu fiscal de référence.
Suite à cette déclaration, vous avez reçu au cours de l’été (ou vous recevrez bientôt) un avis d’imposition vous invitant à régler votre impôt sur le revenu. Mais si, à la lecture de cet avis, vous relevez un oubli ou une erreur, sachez que vous pouvez encore corriger votre déclaration de revenus. Pour les télédéclarants, cette rectification peut être réalisée directement en ligne depuis le 31 juillet et jusqu’au 18 décembre 2018. En revanche, ce service ne bénéficie pas aux déclarants papier ni à ceux dont la déclaration a été effectuée par l’intermédiaire d’un professionnel (filière EDI).
En pratique : le service de télécorrection est accessible depuis le site Internet www.impots.gouv.fr, dans votre espace particulier, mais pas sur smartphone ou tablette.
Certaines informations ne peuvent toutefois pas être modifiées par le biais de ce service en ligne. Ainsi, les contribuables sont autorisés à rectifier le montant de leurs revenus, de leurs charges ou encore de leurs réductions et crédits d’impôt mais pas leur adresse, leur état civil, ni leur situation de famille (mariage, divorce, Pacs…). Les éléments relatifs à l’impôt sur la fortune immobilière (IFI) peuvent également être corrigés.
Une fois les corrections apportées, un nouvel avis d’imposition indiquant l’impôt définitif sera envoyé au contribuable. En cas de diminution de l’impôt, le contribuable qui a déjà payé recevra le remboursement du trop-perçu. Sinon, il devra seulement verser le montant de l’impôt net figurant sur le nouvel avis. En cas d’augmentation de l’impôt, le montant à payer et la date limite de règlement seront mentionnés sur ce nouvel avis.
Au-delà du 18 décembre 2018, les télédéclarants devront formuler, comme les autres contribuables, une réclamation pour procéder à des corrections. Étant précisé que vous avez jusqu’au 31 décembre 2020 pour modifier la déclaration de revenus 2017.
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