Dans le cadre du projet de loi de finances (PLF) pour 2012, la commission des Finances du Sénat vient de fixer à 10.000 euros par foyer le plafond global des avantages fiscaux en matière d’impôt sur le revenu.
La commission, à majorité de gauche, a en effet adopté un amendement de la rapporteur générale Nicole Bricq (PS) allant dans ce sens.
Instauré en 2009, le plafonnement des avantages fiscaux est depuis cette date abaissé chaque année. En 2012, il devait – si les sénateurs avaient confirmé l’amendement adopté par les députés à l’issue de la première lecture à l’Assemblée nationale – passer à 18.000 euros + 4 % des revenus d’un foyer fiscal au lieu de 18.000 euros + 6 % des revenus imposables.
Désormais, la commission des Finances a simplifié le dispositif en supprimant la part variable et en fixant le plafond global pour l’imposition des revenus de 2012 à 10.000 euros par foyer fiscal.
La commission précise par ailleurs que « la suppression de la part variable et l’abaissement à 10.000 euros du plafond global engendreraient 245 millions d’euros de recettes fiscales, pour 32.500 contribuables concernés ».
Sources : AFP, Reuters, Sicavonline
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