Module 18 min890 wordsFree — no account
The company that is not taxed
Dated official sources, and the contents this module links to · 1 section
Official sources
- impots.gouv.fr — Property partnership (modified 8 April 2026): for an unfurnished letting, the company must file a 2072 return but it is the partner who owes the tax on profits according to their share of the result; the company files each year at the latest on the second working day following 1 May, for the rents received the previous year; a partner holding only shares in property companies not subject to corporation tax does not have to fill in a 2044 return and reports their share on their 2042 return under property income; the micro-foncier regime requires that the gross income received by the partner, including their share in the company's receipts, does not exceed 15 000 €; deduction from overall income, within an annual limit of 10 700 €, of the share of the loss arising from the company — verified on September 11, 2026
- impots.gouv.fr — How to report my property partnership's results (modified 7 July 2026): property partnerships taxed under property income must file each year a results return using form 2072-C-SD (full return) or 2072-S-SD (simplified return), as the case may be — verified on September 11, 2026
- BOFiP BOI-RFPI-CHAMP-30-20 (version in force since 12 August 2020) — Where they are not subject to corporation tax, the companies referred to in article 8 of the CGI that do not meet the conditions of article 1655 ter are treated as translucent; the partner must file each year a property income return no. 2044 or no. 2044-SPE, as a schedule to their overall income return no. 2042 — verified on September 11, 2026
- impots.gouv.fr — The property partnership taxed under income tax of which I am a partner (modified 15 July 2026): the property belonging to the company, the capital gain is computed from the dates of acquisition and sale of the property by the company, but stays taxable in the name of each partner present at the date of the sale in proportion to their shares; the regime is the same as for private individuals, with the allowances tied to the length of ownership; the gain is subject to income tax at 19 % and to the social levies on investment income at 17.2 % — verified on September 11, 2026
- Service-public — Property capital gains (F10864, checked 15 April 2026): the sale of property or rights through a property partnership not subject to corporation tax falls under the private individuals' capital gains regime; exemption from tax on the gain for any property held for more than 22 years — verified on September 11, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Gross income ceiling opening the micro-foncier regime, share included — 15 000 €
service-public.gouv.fr · 2026 rules - Allowance representing expenses under the micro-foncier regime — 30 %
service-public.gouv.fr · 2026 rules - Property loss deductible from overall income — 10 700 €
service-public.gouv.fr · 2026 rules - Income tax rate on the property capital gain — 19 %
service-public.gouv.fr · 2026 rules - Social levies on that capital gain — 17.2 %
service-public.gouv.fr · 2026 rules
Contents linked from this module
- Property partnership: income tax or corporation tax
Set the two regimes against each other on the same property transaction.
- Special 2044 property income return
The property income schedule for lettings under special schemes.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.