From now on, when the tax administration makes an error in establishing the tax base or calculating taxes, the taxpayer concerned can obtain default interest.
As the tax administration clarified to us, the rule applies to all taxes without distinction and in particular to income tax, real estate wealth tax, registration fees applicable to donations and inheritances as well as property or housing taxes.
No more need for litigation to be compensated
Previously, in accordance with Article L. 208 of the Book of Tax Procedures, default interest was only due if the relief followed a claim filed with the tax administration or proceedings before the courts.
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Modified by the finance law for 2024, the text now specifies that a taxpayer can receive this interest, as long as a reduction is automatically pronounced in order to correct an error made by the tax administration in the base or the calculation of the disputed tax.
And this, in the absence of any complaint or any legal proceedings and without the victim having to take any steps.
According to the government, this measure aims to ensure fair treatment for each taxpayer who faces an error by the tax administration.
A refund with interest
For reliefs pronounced since January 1, 2024 following an error by the tax authorities to the detriment of the taxpayer on the calculation or basis of his taxes, the sums paid by the latter are reimbursed to him and give rise to default interest at the rate of 0 .20% per month late.
Default interest runs from the day of payment of the disputed tax until its reimbursement date and is not capitalized.
In principle, their payment occurs at the same time as the reimbursement of the tax deducted.
Remember that in the event of late payment of taxes within the deadlines set by the tax administration, the taxpayer must automatically pay a late payment compensation of 0.20%.
The State may, however, grant additional time or even partial or total relief.