Question 12314 — animals

Summary

Ms. Claire O'Petit draws the attention of the Minister of Action and Public Accounts to the interpretation of the fourth paragraph of Article L. 63 of the General Tax Code which provides that “income which comes from the preparation and training of domestic equines, with a view to their exploitation in activities other than those of show business, is also considered as agricultural profits”. She would like to know if these preparation and training activities only concern breaking in and learning under the saddle of the three gaits, in which case it is a restrictive interpretation of the notion of preparation and training or if they can be interpreted in a more extensive way. For example, a three-year-old equine intended for the show jumping competition, when it is already broken in and trained under the saddle at three gaits, will need several years to be properly trained to jump in order to ensure maximum safety for its rider and its sporting operation can last up to more than fifteen years. She therefore asks him to kindly enlighten her on the interpretation to be given to the notion of preparation and training of domestic equines appearing in the fourth paragraph of article L. 63 of the general tax code.

Machine translation from French. The official text remains authoritative.

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