This information never appears automatically and may change the final invoice amount.
Every spring, millions of taxpayers access their space on the tax website to check their declaration. Most of the data is already recorded: salaries, pensions, bank interest and even certain charges. This automation gives the impression that everything is already taken into account. Many therefore simply skim through the information quickly before confirming.
But the pre-filled declaration does not include all situations. Certain sections must still be completed directly by the taxpayer. This point particularly concerns certain retirees who live alone. After separation, divorce or widowhood, the statement may appear perfectly correct. The taxpayer appears alone in the tax household and the tax is calculated with a share. There is no indication that another calculation could apply.
However, French taxation is largely based on the family quotient, which determines the number of shares allocated to a household. This system makes it possible to adapt the tax to the family situation. The higher the number of shares, the more taxable income is distributed before the application of the scale. Taxpayers who have raised a child alone for several years can then continue to benefit from a tax advantage, even if this child is no longer attached to their declaration.
The advantage translates into an additional half share in the calculation of the family quotient. The number of shares in the household then increases from one to one and a half shares. The effect obviously depends on the level of income, but the difference can reach several hundred euros on annual tax. The check box in this case is therefore box L.
Let’s take, for example, a retiree living alone and receiving 24,000 euros in annual pension, or around 2,000 euros per month. If his declaration is calculated with a single share, his tax can reach around 1,300 euros after application of the scale. But if it meets the conditions and the additional half-share is taken into account, the calculation changes: with 1.5 shares, the tax can fall to around 800 euros.
You will have understood that as this box is never pre-filled in the declaration, it can easily go unnoticed when validating the information. However, for the taxpayers concerned, it can significantly reduce the amount of tax.
