The 2021 tax return campaign opens this Thursday, April 7. And like every year, it comes with its share of novelties.
Revaluation of the mileage scale by 10%, exemption from professional expenses linked to teleworking, tax credit in the event of first subscription to the press… Here are the new features to know when declaring your income for 2021.
10% revaluation of the mileage scale
Faced with soaring fuel prices, the scale of mileage costs was increased by 10%. In concrete terms, employees who regularly use their car for business trips can deduct mileage costs from their taxable income either for their actual amount or using the mileage scale. The latter is calculated according to the number of kilometers traveled, but also the power of the vehicle. According to the government, this 10% increase in the scale of mileage allowances will allow an average saving of €150 per household.
Tax-exempt telecommuting expenses
Allowances paid directly by the employer (bonus, indemnity, fixed reimbursement) are exempt from tax up to a limit of €2.5 per day, €55 per month and €580 per year. The same ceilings apply when the employee has opted for the deduction of professional expenses for their real and justified amount.
Tax reduction increased to 75% for donations to religious associations
Due to the health crisis, the government has revised the ceiling for donations to associations helping people in difficulty such as the Red Cross, the Secours populaire or the Restos du Coeur. A taxpayer who made a donation in 2021 can thus deduct from his income tax 75% of the amount paid, up to a limit of €1,000. For the excess, the deduction will be 66%, within the limit of 20% of taxable income. Thus, the taxpayer will be able to benefit from a maximum tax reduction of €750.
75% tax reduction for so-called “Coluche” donations
For any donation to associations which help people in difficulty or which fight against domestic violence, with a ceiling of €1,000, a tax reduction of 75% is granted.
30% tax credit for a first press subscription
It is possible to benefit from a tax credit for a first subscription to a press, political or general information title subscribed from May 9, 2021 and for a minimum period of 12 months. It is equal to 30% of the cost of the subscription. It will be necessary to carefully keep the receipt provided by the press title, because it may be requested by the tax authorities.
Tax credit for the installation of an electric car charging station
A new tax credit has been introduced for the installation of a charging station. It is therefore aimed at owners of electric cars who have incurred expenses for the installation of a charging system in 2021.”This tax credit, equal to 75% of the amount of the expenses within the limit of €300 per charging system, is open to all taxpayers domiciled in France, regardless of the level of their income”indicates the DGFiP website.
Veterans half share open to all
Since the 2021 income tax, widows and widowers of veterans over the age of 74 benefit from the additional half share, regardless of the age at which their spouse died (before or after 74). Previously, the surviving spouse could claim this increase only in the event of the death of the veteran after his 74th birthday.
“Prime Macron” exempt from tax
The exceptional purchasing power bonus (known as the “Macron” bonus), paid between June 1, 2021 and March 31, 2022 to employees who received remuneration less than three times the minimum wage, is exempt up to €1,000, or €2,000 if the employer has set up a profit-sharing agreement or has concluded an agreement to promote the professions of second-line workers.
Tax-exempt sustainable mobility package up to 600 euros
Since May 2020, employers have been able to allocate their employees a sustainable mobility package to cover all or part of the costs of home-to-work travel carried out by non-polluting transport (bicycles, electric scooters, carpooling, etc.). This coverage is exempt from income tax and social charges up to a maximum limit of 500 euros per year per employee. Since August 25, 2021, this ceiling has even been increased to 600 euros in the event of accumulation with the partial reimbursement of a public transport or self-service bicycle subscription.
No restriction for the tax credit linked to the employment of a home-based employee
“Services provided outside the home (accompaniment of children on the way between school and home or at the place of an extracurricular activity, delivery of meals or shopping to the home of an elderly person, disabled or affected chronic pathologies), when these activities are included in a set of services subscribed by the taxpayer including activities carried out at his residence, are eligible for the tax credit for work at home”, recalls the DGFiP. The same is true for expenses related to tele-assistance and visio-assistance for the elderly or disabled.
Maintenance of the CITE in the event of a deposit paid or an estimate accepted before 2021
Since January 1, 2021, the energy transition tax credit (CITE) has been replaced by Ma Prime Rénov. However, middle-income households who carried out energy-saving work in their main residence in 2021 can benefit from the CITE, provided they have accepted an estimate or paid a deposit before December 31, 2020. For households with higher incomes, only the expense of thermal insulation of opaque walls entitles you to the CITE.
Read also :
Taxes: dates, new scale, method of calculation… we tell you everything about the 2021 income declaration campaign which begins this week
Read also :
Hunt for swimming pools not declared to the tax authorities: the bug of the new tax software which would be wrong in 30% of cases