Good news: there is no need to scan all of your tax documents to link them to the 2024 declaration of 2023 income. Bad news: you still need to keep these documents safe, at home, in the event of an audit. For how long?
For income tax and corporate tax, the right of return of tax administration is carried out until the end of the third year following that for which the tax is due. Article L169 of the tax procedures book.
Clearly, for this 2024 declaration of 2023 income, the tax administration can request your supporting documents until December 31, 2026. In the event of an audit, you must be able to show the supporting documents requested by the General Directorate of Public Finances (DGFiP) used for the current spring declaration. for 3 years.
What supporting documents are we talking about? Of all! Tax receipts for donations to associations, tax certificates for school fees, tax certificate for individual employers (Cesu or Pajemploi), proof of transport costs for those who precisely deduct the actual expenses linked to a vehicle used for professional purposes, etc.
A public simulator to know how long to keep a document
How long should you keep a tax notice? But also an insurance cancellation letter, a real estate loan contract, a bank card receipt, a pay slip, a mutual insurance card or even a notice of payment of family allowances…? The answer is on the simulator How long to keep your papers? from service-public.fr.
Taxes and donations: should we keep each tax receipt?