In some cases, it is possible to request a free tax rebate. This concerns individuals facing financial difficulties, unable to pay their taxes due to a loss of income, linked to a dismissal or separation for example; or an increase in expenses, linked to an illness or an accident.
This discount may relate to income tax, housing tax or property tax 2022, reports Le Revenu. A free rebate of the contribution to public broadcasting, ex-television fee, can also be requested. Please note that this discount cannot be claimed for real estate wealth tax or tax paid at source.
Individuals can make the request via a letter addressed to their public finance center, or via the secure messaging system of their online account. In both cases, it will be necessary to provide several supporting documents: household resources, savings, heritage, or even expenses of everyday life. It is also advisable to attach form 4805-SD, which can be downloaded from the impots.gouv.fr website. This request for free remission is automatic in the event of referral to the over-indebtedness commission.
This rebate request must be made upon receipt of the tax notice, in order to be processed in time. Otherwise, the individual could pay his taxes and even penalties, with no guarantee of being reimbursed if the request is rejected.
The tax authorities may decide to grant a partial or total discount. In the event of no response within two months, or four months in the event of a complex file, the request is considered rejected. To make its decision, several elements are taken into account: the real payment capacities of the applicant, his usual behavior such as the punctuality of his declarations, old offenses or ongoing litigation.
It is possible, in the event of refusal, to request a hierarchical appeal from the departmental director of public finances. If he refuses, he will send the file to the Directorate General of Public Finances and it is ultimately the Minister of the Budget who will decide in the last resort. If the request is rejected, it is possible to appeal for abuse of power before the administrative court.
