The modernization of tax auditing undertaken by the French tax authorities is gathering pace. Visit tax audit 2025 published by the DGFiP on April 7 confirms the central role now played by artificial intelligence and data mining in the programming of tax audits. More than 52 % of audits targeting professionals are now said to be guided by these technologies.
AI and satellite imagery at the heart of local tax audits
This development also concerns local taxation. According to the information available to us, the Administration is now using AI and satellite imagery tools to identify certain inconsistencies in declarations affecting property tax and CFE bases.
These include truck parking lots, traffic areas, outdoor storage areas and certain commercial surfaces benefiting from reduced weightings.
Areas targeted by controls
- Parking spaces and truck parks
- Traffic areas and lanes
- Outdoor storage areas
- Outdoor retail space with reduced weightings
Far from theoretical
The stakes are far from theoretical: in practice, these controls can lead to significant reminders when the Administration considers that a declaratory insufficiency has affected the tax bases, even over a long period of time, within the framework of the "tax and social security" system. special role procedure.
This trend is part of a broader drive to improve the reliability of tax and real estate data. The increasing number of automated cross-references is gradually reducing the possibility of inconsistencies between the physical reality of sites and the information declared by taxpayers.
Taking action before regularization
Against this backdrop, it is in companies' best interests to secure their tax bases as of now, by reviewing their declared surface areas, weightings and valuation methods, before these new control tools lead to sometimes significant adjustments.
Aymeric GIVORD
Local tax expert - G.A.C. Group
A consultant since 2002, Aymeric has worked with renowned experts to develop case law in favor of taxpayers. With his teams, he is notably behind the Plénière fiscale ruling «SA GKN Driveline» (CE, December 11, 2020, n° 422 418). He analyzes the taxation of industrial establishments, business premises and certain residential premises, proposing optimizations and assisting his clients with the necessary steps, including litigation.
Our teams can help you analyze your local tax bases and identify the impact of these changes.
