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!
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April 10, 2020