Question 10780 — real estate wealth tax

Summary

Ms. Cendra Motin questions the Minister of the Economy and Finance on the definition of commercial activity in the context of determining the basis of the real estate wealth tax (IFI). The basis of the IFI is defined in article 965 of the CGI. For application of this article, the administration indicates, in BOI-PAT-IFI-20-20-20-30 No. 90, that the activities of furnished rental for residential use and rental of establishments commercial or industrial premises equipped with the furniture or equipment necessary for their operation constitute real estate management activities and cannot therefore be excluded from the tax base. On the other hand, in BOI-PAT-IFI-30-10-10-10 No. 70, it specifies that this activity can be considered commercial for the application of the exemption for professional property provided for in article 975 V of the CGI, subject to compliance with the specific conditions defined, even though articles 965 and 975 of the CGI both refer to the definition of commercial activity in article 966 of the CGI. It would like to ask him to clarify this point and to remove persistent doubts about the qualification of commercial activity in the context of determining the calculation base of the IFI.

Machine translation from French. The official text remains authoritative.

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