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Hello,
We remind you that some changes were made to the rules for applying tax credit for solidarity from the Budget Speech of 26 March 2015.
Since 1 July 2016, the eligibility of an individual to the solidarity tax credit and the amount of credit to which he is entitled shall be determined according to its position at December 31 of the tax year before that year. Thus, for the period July 2017 to June 2018, the amount of the tax credit paid to an individual shall be determined according to its position at December 31, 2016.
In addition, any person or partnership that owns a building and rented accommodation for which the rent was payable as of December 31 of the tax year must produce and send us a statement not later than 31 the last day of February of the tax year following that specified. The owner must also send this statement to all individuals who are tenants or sub-tenants of this property on December 31 of the tax year.
The information provided on the statement 31 will allow individuals to complete Schedule D, for themselves and their spouses, if applicable, during the production of their tax return in order to receive the relative component housing tax credit for solidarity.
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