Legaware - Cap on revenue of a commercial nature for CIS not subject to corporation tax (IS)

Cap on revenue of a commercial nature for CIS not subject to corporation tax (IS)

Legal obligation

Outcome

An administrative tolerance allows ICS to be exempt from corporate tax (SE) only if their duty-free revenue of a commercial nature (such as furnished rental) does not exceed ...Log in to see the rest ...

Authority

Direction générale des finances publiques (DGFiP)

Responsible

Lessors legal persons and bodies

Sources

Legal Sources

General Tax code

Other sources

Bulletin officiel des finances publiques (BOFIP)