Test yourself Question 1 of 6 Question 1 of 6
A taxpayer has a pension and occasional self-employment income. Can she add the two article 13 credits together?
Yes, always Yes, if overall income does not exceed 28,000 euros No, credits tied to the type of income cannot be combined No, she loses both credits
Question 2 of 6 Question 2 of 6
A retiree has 20,000 euros of overall income for the whole year. What is the pension credit?
1,955 euros 1,214.80 euros 700 euros 713 euros
Question 3 of 6 Question 3 of 6
A first-band retiree receives a pension for 60 days and the scaled credit comes to 321 euros. How much is due?
321 euros 1,955 euros 713 euros Nothing
Question 4 of 6 Question 4 of 6
A professional under the ordinary regime starts work in September. Is the self-employment credit scaled to the months of activity?
Yes, to four twelfths Yes, to the days of activity No, paragraph 5 provides no scaling to the period No, because nothing is due in the first year
Question 5 of 6 Question 5 of 6
A self-employed person declares 16,000 euros of overall income. Is the 50-euro top-up due?
Yes, because income is above 11,000 and up to 17,000 euros No, it only applies above 25,000 euros No, it is reserved for retirees Yes, but only in the first year of activity
Question 6 of 6 Question 6 of 6
A taxpayer's credits exceed gross tax by 400 euros. What happens to those 400 euros?
They are refunded with the return They carry forward to next year They are lost: net tax stops at zero They are deducted from the spouse's tax
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