Dès lors que les contribuables ont transmis leur déclaration de revenus 2016 dans les délais, leur avis d’imposition sera normalement disponible sur le site Internet www.impots.gouv.fr, dans leur espace personnel, entre le 24 juillet et le 21 août prochain.
Les télédéclarants ayant choisi de recevoir leur avis de façon dématérialisée seront avertis par courriel de sa mise à disposition.
Précision : les télédéclarants sont d’ores et déjà en possession d’un « avis de situation déclarative à l’impôt sur le revenu » généré immédiatement après la validation de leur déclaration de revenus. Un avis qui permet de justifier de ses revenus auprès d’organismes tiers comme les banques, les bailleurs, ou encore les administrations.
Les contribuables qui ont conservé l’avis en version papier le recevront, quant à eux, par courrier entre 7 août et le 7 septembre 2017.
À savoir : il est possible que l’avis, papier ou électronique, ne soit disponible qu’ultérieurement. Dans ce cas, la date limite de paiement de l’impôt, fixée en principe au 15 septembre, est également décalée dans le temps.
Une fois cet avis en votre possession, pensez à bien le vérifier. Car, si à sa lecture, vous relevez un oubli ou une erreur, vous pourrez encore corriger votre déclaration de revenus. Les télédéclarants pourront la rectifier directement en ligne dès début août et jusqu’à fin novembre, sauf pour les éléments relatifs à l’état civil, à l’adresse de résidence ou à la situation de famille. Les autres devront déposer une réclamation.
Précision : après les corrections apportées, un nouvel avis d’imposition indiquant l’impôt définitif est envoyé au contribuable.
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