Local taxes: 3 reasons why you need to check your tax bases before December 31, 2021

Are you aware of all the exemptions and allowances your company could have claimed since January 2020? This question is legitimate at the dawn of the payment of local taxes.

Indeed, the receipt of reviews property tax and of CFE, the last quarter of 2021 is very often an opportunity for taxpayers to take stock of their tax bases in order to ensure the relevance of the sums paid. In this article, we share with you the 3 reasons why it is necessary to get support on the issue before December 31, 2021.

1. Prescription of the time limit for complaints :

The time limit for complaints in respect of local direct taxes is 31 December of the year following that of the recovery of the role. In other words, taxpayers have until December 31, 2021 to contest the amount of their Property tax and CFE 2020.

2. Securing your situation with regard to property taxes:

A review of its tax base makes it possible to isolate and quantify the areas of risk and allow the necessary actions to be taken to regularize its situation.

3. Benefit from the latest legal and jurisprudential developments:

In the current economic context, it is important to be able to take advantage of the opportunities for rebates to improve cash flow.

At the beginning of 2021, the administration confirmed that owner-operators of commercial or industrial premises administratively closed during the period of health crisis can claim to benefit from a partial relief from property tax on built properties. Also, it is recommended to taxpayers concerned to check their eligibility for this system and, if necessary, to make the request by means of a contentious complaint.

The end of 2020 saw the Council of State (CE plen. 11-12-2020 n° 422418, GKN Driveline) reconsider the criteria for exemption from Property tax tools and means of exploitation of industrial establishments. The Council of State abandons the old criterion of dissociability and judges that it is sufficient that the tools and other material means of exploitation are specifically adapted to the activities likely to be exercised in the establishment. Not without impact, this decision must lead the taxpayer to carry out a review of his fixed assets and his tax base.

As you will have understood, December 31 of each year is a deadline for benefiting from a reduction on taxes paid in N-1. Our tax consultants are able to support you now in optimization of your taxation, your regulatory compliance, in order to reduce the weight of your taxation and thus improve your competitiveness.

Our teams remain available for any further information, click here to get in touch with our experts.

Article written by Alexandre BOUTIER, tax specialist at GAC group

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