For a few days now, you have had to declare your 2023 income for your 2024 tax. Even if your declaration is pre-filled, remember to add certain additional income.
The 2023 income declaration campaign began a few days ago and like more than 10 million households, you may benefit from the pre-filled declaration. Throughout the year, your income is transmitted by the entities that pay it (employer, pension funds, social organizations, etc.) to the tax services in order to pre-fill your annual declaration. While this convenient method saves many taxpayers valuable time, it is imperfect, and several very common types of income must be added manually, or risk potentially costly penalties if forgotten.
This is particularly the case for revenues derived from sales or rentals made on digital exchange platforms between individuals, such as LeBonCoin, BlaBlaCar, Vinted or even (and especially) Airbnb. If these incomes were marginal for most households around ten years ago, they have become much more substantial today for many households, and can quickly exceed the tax declaration and exemption thresholds. And as platforms now have a legal obligation to transmit data relating to transactions to the tax authorities, it is better to be rigorous and transparent when filing your income tax returns, in order to avoid an unpleasant surprise.
Concerning the sale of second-hand goods via platforms such as LeBonCoin, Vinted or Ebay, you must declare the amounts received from 2000 euros of sales or 30 operations in the year. Fortunately, this income is currently exempt from taxes, except for precious metals, jewelry and works of art whose cumulative amount over the year exceeds 5,000 euros, or for a good sold for more than 5,000 euros per year. unit. Note, however, that sales of cars and large household appliances are exempt from taxes even above 5,000 euros.
For short-term rentals on platforms such as Airbnb or Abritel, however, things are more strict and the ceilings are much lower. Beyond 780 euros of annual income for the rental of your main residence, you must indicate this income when you declare your annual income, via the additional form 2042 C. If your income from furnished rentals is less than 77 700 euros, then 50% of this sum will be subject to the classic income tax scale; beyond that, your income will then enter the real regime of Industrial and Commercial Profits (BIC), which is more complex. And be careful, furnished rental platforms in particular scrupulously transmit their information to the tax authorities throughout the year! It is therefore strongly recommended not to “forget” to declare this income.