L
New content
Consultant portal
Registration
Site identity
Stakeholders
L
Payment of the down payment of the contribution on rental income (lessors subject to corporate tax)
Legal obligation
5
Valeur d'entreprise, Financière
What are the risks ?
Valeur d'entreprise : 4
Valeur d'entreprise : 4
Financière : 0.2 % of interest
Payment
The contribution on rental income results in the payment of a one-time down payment with the last ITB deposit of the fiscal year or tax period. The amount of the contribution is equal to 2.5% of the contribution revenue collected in th...Log in to see the rest ...





Exclusion
Undertakings exempted as of right from payme...Log in to see the rest ...


Authority
Direction générale des finances publiques (DGFiP)
Business Tax Service
Responsible
Lessors legal persons and bodies
Sources
Legal Sources
General Tax Code
Other sources
Bulletin officiel des finances publiques (BOFIP)
Calculation in progress...