Monday, January 17

Money. Taxes: in which cases do you not have to pay the TV license?

The housing tax may have been removed for 80% of tax homes, the tax notice of the latter does not mention a zero amount payable. In question ? The contribution to public broadcasting, formerly TV license, which appears on the same notice and which remains topical.

It does not finance all the television and radio channels, but only the public audiovisual sector: France Télévisions, Arte France, Radio France, France Médias Monde and the National Audiovisual Institute (INA), responsible for the conservation of audiovisual archives.

138 euros for all

With a fixed amount of 138 euros, in metropolitan France, and 88 euros in the overseas departments (DOM), it is paid by all taxpayers whose domicile is equipped, on January 1 of the year of imposition, a television or similar device.

All taxpayers with a television in their homes, really? Not quite, as some may be exempt according to their situation and under certain conditions.

Who are the exempt persons?

People who have left their main residence to reside in a retirement home or nursing home are exempt if they have retained the exclusive use of their old home, are over 65 years of age, not subject to income tax and real estate wealth (IFI).

Are also exempt:

– people whose the benchmark tax income is equal to zero euros.

– people benefiting from solidarity allowance for the elderly (Aspa) or from supplementary disability allowance (ASI) and who respect the conditions of cohabitation.

– people benefiting from disabled adult allowance (AAH) whose income does not exceed the ceilings set by the tax administration and who meet the conditions of cohabitation.

– the people aged over 60, not subject to real estate wealth tax (IFI), whose income does not exceed the ceilings set by the tax administration and which respect the conditions of cohabitation. Those who live with an adult child and job seeker who is no longer dependent on them for tax purposes are exempt, provided that the income of the adult child does not exceed certain limits.

– the people widows, regardless of their age, not subject to real estate wealth tax (IFI), whose income does not exceed the ceilings set by the tax administration and who meet the conditions of cohabitation. Those who live with an adult child and job seeker who is no longer dependent on them for tax purposes are exempt, provided that the income of the adult child does not exceed certain limits.

– people who cannot support themselves through work due to their disability, whose income does not exceed the ceilings set by the tax administration and who meet the conditions of cohabitation.

People who were exempt before 2005 continue to be exempt if:

– they have over 82 years old, are not subject to income tax in 2020, nor to the IFI and respect the conditions of cohabitation.

– they or a member of their household are with disabilities, are not subject to income tax in 2020, nor to the IFI and respect the conditions of cohabitation.

Only one contribution per household

If you are not exempt, be aware that this tax is unique.

Only one contribution is paid per fiscal household, regardless of the number of devices with which the home is equipped. Similarly, this fee only concerns the main residence: secondary residences are not subject to this tax.

In the event of cohabitation (cohabitation or collocation), the occupants pay only one contribution to the public audiovisual sector. The council tax assessment notice on which it appears is drawn up in the name of only one of the occupants of the accommodation, with the occupants then deciding the distribution of the payment.

Finally, parents whose child is attached to their fiscal household but personally taxed for the housing tax, pay only one contribution if the latter is:

  • under the age of 21,
  • under the age of 25 if they are studying,
  • disabled (regardless of age).

Students under 25 thus escape the fee if they can prove that they are attached to their parents’ tax household.

Fine and control

Obviously, people who do not have a television or similar device are the first to be exempt and do not have to pay this fee under any circumstances. They must report this to the tax authorities every year by checking the corresponding box on their income tax return.

Be careful, if a person wrongly indicates that he does not have a television, he is liable to a fine of 150 euros per device in addition to the contribution to public broadcasting. The administration can exercise control until the end of the 3rd year following that in which the contribution to public broadcasting is due.

Finally, the payment of the public audiovisual contribution is made at the same time and under the same conditions as the housing tax. This year, taxpayers had until November 25 to settle the bill. Latecomers must now pay a 10% surcharge.

Reference-www.leprogres.fr

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