How far back can I go with claims for tax credits?
My friend has noticed she is entitled to a 50% credit on her income tax for work done when she has employed artisans at her house (which has been on several occasions). How far back will she be able to go to submit these invoices? J.K.
We checked with the government’s renovation information service. They said that usually you need to claim the tax credit in the corresponding year’s income tax declaration - for example for work in 2016 in the declaration that has just been made. If your friend has missed claiming this year it may not be too late for her to make a corrective declaration. She needs to do this before she receives her avis d’impôt income tax statement (usually August-September). This can be done online by going back into the declaration or, by paper, by sending a new declaration headed ‘déclaration rectificative, annule et remplace’.
With regard to previous missed years your friend should contact her tax office to see if a solution can be found.
Note that generally speaking you no longer have to submit actual invoices or other paperwork, although you should have it to hand in case of any questions being asked by the tax office. The credit is claimed by filling in sums spent on eligible matters (eg. in this case home improvements aimed at making the property more eco-friendly) in the relevant part of the income declaration, which this year was a dedicated form, the 2042 RICI.
It is also necessary that the work completed and the firm used met criteria for a tax credit in the year when it was done (eg. for some kinds of equipment the installer currently needs the RGE label - reconnu garant de l’environnement).
