Question 14558 — income tax

Summary

Mr. Jean-Louis Masson draws the attention of the Minister of the Economy and Finance to the worrying situation of farmers faced with the terms of withholding income tax. Indeed, farmers' income is absolutely not linear and depends largely on the climatic conditions imposed on them by nature. As a result, in years when the climate is favorable to them, their income is good; THE years when nature is capricious and the climate bad, their income can plummet. The income of year n -1 used to determine the levy rate being extremely variable, there is a strong risk of seeing farmers put in great financial difficulty due to these climatic particularities for the payment of their tax. In an attempt to provide a solution to fiscally smooth out the uncertainties linked to climate, it would be desirable to take into account, for the determination of the tax rate, not the year (n -1) but a rectifying coefficient based on the income of the last three years (n -3) and not just one. This is why he asks him to please specify the measures he intends to take in order to take into account the specificities of farmers for the withholding of income tax and the timetable for implementing these solutions.

Machine translation from French. The official text remains authoritative.

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