Question 17510 — income tax

Summary

Mr. Alain Perea alerts the Minister of the Economy and Finance to the impossibility of individualizing the tax rate when implementing withholding tax in the case of property income. Indeed, property income is currently assessed in a non-individualized manner at the tax household level. However, the tax household was able to opt for a separation of assets between the partners that make it up, and therefore affect the perception of the taxes. rental income to only one member of the household. In the absence of the possibility of allocating this rental income to one or other member of the tax household on the annual declaration, the tax administration arbitrarily distributes it equally between the two members of the tax household for the calculation of their withholding tax rate. Thus, a person married to a person who has rental property and receives it at her exclusive use of rents, may find herself taxed at a rate out of all proportion to the reality of her income, seeing herself automatically added half of her partner's property income even though she does not have any. Also, he asks if corrective measures will be put in place very soon to ensure better individualization of all income, including rental income, within the household; individualization which has become essential with the introduction of withholding tax.

Machine translation from French. The official text remains authoritative.

Timeline

1. 2 May 2019

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• Alain Perea · auteur

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