Question 12032 — income tax

Summary

Mr. Patrick Mignola draws the attention of the Minister of Action and Public Accounts to the implementation of withholding tax on January 1, 2019. From January 15, 2019, the tax authorities will pay 60% of the tax credits and reductions calculated for 2018. This deposit will concern the tax reductions and credits relating to personal services, childcare costs and accommodation in EHPAD. Furthermore, this system will be extended to tax reductions in favor of rental investment (Pinel, Duflot, Scellier, social investment and housing in the DOM, Censi-Bouvard) and reductions and tax credits in favor of donations to charities, people in difficulty and union dues. This deposit does not concern other tax credits such as subscription to SME capital or even forestry investment but especially the tax credit for energy transition (CITE) for work carried out in 2018. Companies and craftsmen are concerned about this measure which forces many taxpayers to cancel or postpone their work. He thanks him for taking the CITE into account in the 60% deposit paid in January 2019.

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