{"id":54237,"date":"2013-10-07T11:38:23","date_gmt":"2013-10-07T09:38:23","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/impots-locaux-comment-obtenir-un-delai-ou-la-suppression-du-paiement.html"},"modified":"2025-11-26T14:50:39","modified_gmt":"2025-11-26T13:50:39","slug":"impots-locaux-comment-obtenir-un-delai-ou-la-suppression-du-paiement","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/impots-locaux-comment-obtenir-un-delai-ou-la-suppression-du-paiement.html","title":{"rendered":"Imp\u00f4ts locaux 2023 : comment obtenir un d\u00e9lai ou la suppression du paiement"},"content":{"rendered":"

Les dates limites de paiement\u00a0de la taxe fonci\u00e8re<\/strong><\/a> et de la taxe d’habitation<\/strong><\/a> pour 2025, respectivement les 15 octobre et 17 novembre prochains, approchent. Cette ann\u00e9e encore, de nombreux Fran\u00e7ais rencontrent des difficult\u00e9s financi\u00e8res pour s’acquitter de leurs obligations fiscales. Toutefois, la situation n’est pas d\u00e9sesp\u00e9r\u00e9e pour autant. Il est en effet possible de demander \u00e0 \u00e9taler le paiement de l’imp\u00f4t ou son annulation pure et simple.<\/p>\n

<\/span>Paiement fractionn\u00e9 des imp\u00f4ts locaux jusqu’au 31 mars 2024<\/span><\/h2>\n

Comme pour le paiement de l’imp\u00f4t sur le revenu, les contribuables dont les ressources actuelles ne suffisent pas pour payer leurs imp\u00f4ts locaux peuvent solliciter un d\u00e9lai de paiement aupr\u00e8s de l’administration fiscale. Cette possibilit\u00e9 d’\u00e9talement du r\u00e8glement est r\u00e9serv\u00e9e aux foyers dont les revenus ont chut\u00e9 d’au moins 30% lors de l’ann\u00e9e en cours. Pour b\u00e9n\u00e9ficier de cette option, il faut adresser \u00e0 son centre des imp\u00f4ts une demande de d\u00e9lai de paiement. Un formulaire Cerfa (n\u00b0 15507*02) au format PDF est propos\u00e9 au t\u00e9l\u00e9chargement sur le site impots.gouv.fr.<\/a><\/p>\n

\u00ab La baisse est mesur\u00e9e entre les revenus du mois o\u00f9 elle est intervenue et la moyenne des revenus des trois mois pr\u00e9c\u00e9dents \u00bb<\/em>, pr\u00e9cise le fisc sur son portail en ligne. Il faut donc joindre au formulaire les trois derniers bulletins de salaire pr\u00e9c\u00e9dant la diminution des revenus en question ainsi que la fiche de salaire du mois o\u00f9 la baisse a eu lieu.<\/p>\n

Quand les revenus du contribuable ont bel et bien chut\u00e9, celui-ci obtiendra automatiquement un d\u00e9lai de paiement suppl\u00e9mentaire, jusqu’au 31 mars 2026.<\/p>\n

En cas de perte notable de revenus, mais inf\u00e9rieure \u00e0 30%<\/strong>, on peut tout de m\u00eame obtenir un d\u00e9lai, ce apr\u00e8s examen personnalis\u00e9 de la situation<\/strong>. Dans ce cas, on peut se rendre \u00e0 son centre des finances publiques avec son avis d’imp\u00f4t, un relev\u00e9 d’identit\u00e9 bancaire et les documents attestant des difficult\u00e9s \u00e0 payer l’imp\u00f4t.<\/p>\n

<\/span>Abandon du paiement de l’imp\u00f4t possible<\/span><\/h2>\n

L’\u00e9talement du paiement de l’imp\u00f4t n’est pas l’unique option. On peut \u00e9galement demander \u00e0 son centre des finances publiques la suppression pure et simple de la taxe fonci\u00e8re ou de la taxe d’habitation. Dans ce cas, il faut fournir \u00e0 son interlocuteur les \u00e9l\u00e9ments n\u00e9cessaires \u00e0 la bonne appr\u00e9ciation de sa situation financi\u00e8re.<\/p>\n

L’administration, qui n’a pas \u00e0 motiver sa d\u00e9cision, va statuer sur le sort du contribuable en prenant en compte de nombreuses informations relatives aux changements dans votre vie comme les p\u00e9riodes de ch\u00f4mage, les circonstances exceptionnelles (d\u00e9c\u00e8s du conjoint, s\u00e9paration, maladie, invalidit\u00e9) mais aussi les d\u00e9penses, le train de vie, etc.<\/p>\n

Cet examen personnalis\u00e9 aboutit dans un d\u00e9lai maximum de 2 mois, port\u00e9 \u00e0 4 mois \u00ab si la complexit\u00e9 de la demande le justifie \u00bb<\/em>, sur :<\/p>\n

    \n
  • une d\u00e9cision de rejet de la demande<\/li>\n
  • une remise<\/li>\n
  • une mod\u00e9ration (r\u00e9duction de l’imp\u00f4t), pure et simple<\/li>\n
  • une mod\u00e9ration conditionnelle, par exemple li\u00e9e au paiement d’arri\u00e9r\u00e9s d’imp\u00f4t.<\/li>\n<\/ul>\n

    En cas de refus ou d’absence de r\u00e9ponse, le contribuable peut contester la d\u00e9cision en s’adressant au sup\u00e9rieur hi\u00e9rarchique de l’agent d\u00e9cisionnaire ou en utilisant la voie judiciaire.<\/p>\n","protected":false},"excerpt":{"rendered":"

    De plus en plus de contribuables sont en difficult\u00e9 au moment de payer leurs imp\u00f4ts locaux. Ils peuvent n\u00e9anmoins solliciter l’administration fiscale pour \u00e9taler leurs paiements, voire demander l’annulation totale ou partielle de leur imposition. Mode d’emploi.<\/p>\n","protected":false},"author":13718,"featured_media":72108,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-54237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-demarches-impots-locaux"],"acf":[],"yoast_head":"\nImp\u00f4ts locaux : comment obtenir un d\u00e9lai ou la suppression du paiement<\/title>\n<meta name=\"description\" content=\"En cas de difficult\u00e9s pour payer ses imp\u00f4ts locaux, il est possible de demander l'\u00e9talement ou la suppression de ce paiement. 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