2020 declaration for property companies not subject to corporate tax

Cerfa 2072

April 10, 2020

Tax | regulation
Property investment companies not subject to corporate tax that rent out (unfurnished) properties are required to complete an income declaration each year using Form No. 2072.

This declaration (Form 2072) concerns property investment companies (SCI), so-called income tax (IR) companies, that rent out bare (unfurnished) properties.

The 2020 declaration of 2019 income must be transmitted electronically by 20/05/2020 at the latest.

To date,  no information on a possible delay in the filing date for this declaration has been communicated. It should therefore be considered that the deadline is 20/05/20.

Of course, preparing this declaration does not exempt partners from the requirement to file their own declarations at the proper time (taking into account, among others, the share of the results of their property company that is due to them).

Please note: this year, the declaration must be transmitted electronically!


The data and information above have been provided to you for information purposes only. Although CA Indosuez Wealth (France) takes all reasonable steps to obtain information from sources that it deems reliable, it does not represent or warrant that the information or data is accurate, reliable, complete, or appropriate for the reader’s particular situation, and shall not be held liable in any way whatsoever. Any opinions expressed above are not binding upon their author(s) and each reader must form their own opinion. Under no circumstances should the above information and data be used as the basis for an investment decision, or for any other decision. No part thereof may be reproduced, represented, adapted, translated or amended without the prior written consent of CA Indosuez Wealth (France). Any failure to comply with the foregoing may engage the civil and criminal liability of the offender and any other liable individual. © CA Indosuez Wealth (France) - 2020 - All rights reserved.

April 10, 2020

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