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Fiscal reference person
Definition
The data available on tax households come from the declarations made by taxpayers to the tax authorities (the N° 2042 income tax return). They do not make it possible to identify the reference person in the same way as the surveys made with households or in the population census.
By default, the notion of "fiscal reference person" is used, the characteristics of which are those of the taxpayer identified as the person paying the accommodation tax within the tax household.
