Most family SCIs are fiscally "translucent", that is to say that the profits they make are not taxed in their name, but directly in the hands of the partners.
These profits mainly consist of rents from the rental of unfurnished buildings.
The partners are then taxed personally, for the share of the profits due to them, in the category of property income, under conditions similar to those of lessors of property rented directly.
The tax declarations of the SCI
The manager of an SCI subject to income tax must complete each year a specific declaration of results n ° 2072, complete (n ° 2072-C-SD) or simplified (n ° 2072-S-SD), and its annexes.
This allows it to determine the taxable profit or the attributable deficit to be distributed among the partners.
Read alsoShould you choose corporation tax for your SCI?
The declaration comes in two versions: a simplified declaration n ° 2072-S-SD and a complete declaration n ° 2072-C-SD.
It is the manager of the company who fulfills ...
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