Your 2023 tax receipt: here is the subject or heading of many emails or paper letters that you may have received over the past few days. Should we carefully keep each tax receipt? And how long?
Tax receipts announce each year the imminence of the income tax declaration. The kick-off is actually expected on Thursday April 11 (date at this stage not confirmed by the General Directorate of Public Finances), the declaration deadlines – complete online, with some exceptions – running until the end of May or the beginning of June depending on the department .
| Departments | Deadline |
|---|---|
1 19 and non-resident households | THURSDAY May 2311:59 p.m. |
20 54 (including Corsica) | THURSDAY May 3011:59 p.m. |
55 and beyond (including the French Overseas Territories) | THURSDAY June 611:59 p.m. |
Source: DGFiP
All associations, NGOs or other charitable organizations used to receiving donations systematically send a tax receipt to donors. Practical, in particular to help you sort donations between 75% reduction and 66% tax reduction. As a reminder, only associations providing assistance to people in difficulty (and recognized as such, such as Restos du Cœur, the Red Cross, MSF, etc.) allow taxpayers to reduce their tax by 75% of the amount donated. .
Donations to charities: what tax reduction for which association?
What to do with this tax receipt 2023 that you just received? Don’t throw it away, already! Even if you do not actually need to attach it to your 2024 declaration of 2023 income as supporting document: Do not include donation receipts with your declaration, writes the DGFiP, each year, in its practical brochure. You can use it to help you complete the declaration, with donations entitled to a 75% reduction going to box 7UD, those only benefiting from a 66% reduction to line 7UF.
And then, once the declaration is corrected and validated? Don’t throw away the receipts, still don’t! Keep them to produce them, if necessary, at the request of the public finance centerwarns the DGFiP in its brochure.
When will you be able to throw away your tax receipts?
Can you at least sort through the receipts from previous years stored in the back of a binder or in a file in your mailbox? Yes, but not too quickly. This time, it’s the tax documentation, Bofip-Impts (1): who gives the answer. These receipts must therefore be kept by taxpayers until the expiration of the period during which the administration is likely to exercise its right of returnthat is to say during the 3 years following that for which the tax is due.
Translation: for 2023 income declared in 2024, the administration resumption deadline will expire on December 31, 2026. This year, in 2024, you can therefore throw away the tax receipts relating to the income (and donations) of the year 2020.
75% tax reduction: up to 1000 euros of donations made in 2023
The government has maintained the increase in the ceiling on donations giving entitlement to an income tax reduction of 75%. Then this exceptional increase was extended, in order to send an indirect appeal for donations to organizations helping the most deprived. This year, 1000 euros of donations to these associations (compared to less than 600 euros in normal times, 546 euros for example for donations made in 2019, before the government modified the ceiling during the health crisis) therefore entitles you to the reduction of 75 %, which represents a maximum reduction of 750 euros.
Income tax: which donations allow you to save up to 750 euros?
(1) Official Bulletin of Public Finances – Taxes (BOI-IR-RICI-250-40)