When can additional local taxes be claimed?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Tax authorities may ask you for additional tax if they find errors in your returns.
However, they must meet deadlines, called recovery times, which depend on the type of tax concerned.
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Residential tax
The residential tax on principal residences is abolished for all contributions due from 1er January 2023.
It shall remain payable for the taxes established before that date.
The residential tax on second homes is not being removed.
Error for which you are not responsible
Tax services have until December 31 of the year following the year for which the tax is assessed (December 31, 2023 for the tax due in respect of 2022).
Discount or exemption that was wrongly granted to you
Tax services have until the end of the 3e the year following the year for which the tax is assessed (31 December 2025 for the tax due in respect of 2022).
Error for which you are responsible
For example, you are responsible for the absence or inaccuracy of your statements.
There's no deadline. Tax services can ask you for a supplement at any time.
Contribution to public broadcasting (television fee)
Tax services can charge you additional taxes until the end of the 3e the year following the year in which the contribution is due (31 December 2024 for the tax due for 2021).
FYI
the tv fee is deleted for contributions due as of 2022.
Property tax
Error for which you are not responsible
Tax services have until December 31 of the year following the year for which the tax is assessed (December 31, 2023 for the tax due in respect of 2022).
Discount or exemption that was wrongly granted to you
Tax services have until the end of the 3e the year following the year for which the tax is assessed (31 December 2025 for the tax due in respect of 2022).
Error for which you are responsible
For example, you are responsible for the absence or inaccuracy of your statements.
There's no deadline. Tax services can ask you for a supplement at any time.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information ServiceBy telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your file (contact information is available on your tax notices and tax returns)
Department in charge of taxes (treasury, tax department...)
- Book of tax procedures: Articles L171 to 172HRight of take-back for the contribution to public broadcasting (Article L172F)
- Book of tax procedures: Articles L173 to L175Withdrawal period for property and housing taxes
- Bofip-Taxes n°BOI-CF-PGR-10-30 relating to recovery periods in respect of local taxes
- Taxes: access your Special Space
Online service
- Local taxesService-Public.fr
- Tax SiteMinistry of Finance