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When can a local tax surcharge be claimed?

Verified 25 août 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Tax authorities may ask you for a tax supplement if they find errors in your return.

However, they must respect deadlines, called recovery times, depending on the type of tax.

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Property tax

Tax services must meet the following deadlines:

  • For an error for which you are not responsible, they have until December 31 of the year following the year for which the tax is established.
  • For a reduction or exemption that was wrongly granted to you, they have until the end of the 3e year following the year for which the tax is imposed.
  • For an error for which you are responsible (absence or inaccuracy of the statement), there is no delay. They can ask for a supplement at any time.

Housing tax

Tax services must meet the following deadlines:

  • For an error for which you are not responsible, they have until December 31 of the year following the year for which the tax is established.
  • For a reduction or exemption that was wrongly granted to you, they have until the end of the 3e year following the year for which the tax is imposed.
  • For an error for which you are responsible (absence or inaccuracy of the statement), there is no delay. They can ask for a supplement at any time.

Contribution to public audiovisual services (TV license fee)

Tax services can claim a tax supplement until the end of the 3e year following the year in which the contribution is due.