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Form 2072-C — the full return of a property company taxed under income tax

Return no. 2072-C is used to report the income from all built and undeveloped properties of property companies NOT subject to corporation tax. It is the FULL version of the results return for property companies taxed under income tax: companies taxed on property income file an annual results return using form 2072-C-SD (full return) OR 2072-S-SD (simplified return), depending on the case. Form 2072-C is not a single document: it is composed AT MINIMUM of return 2072-C-SD and annexes 2072-C-A1-SD and 2072-C-A2-SD — the annexes are not optional. The company's representative MUST file the return and its annexes electronically, before the 2nd working day following 1 May, with an additional 15 calendar days for users of the online filing services, from their professional account, under "Déclarer" then "Revenus SCI non soumises IS". The company reports its result; the SHAREHOLDERS then report their share, each under their own regime — individuals on their form 2044 attached to their overall income tax return, businesses on the actual-profit basis under the rules of their own regime.

Up to date for 2026 — verified on September 12, 2026Official form2072-C-SDGuide: about 60 min

Deadlines

Before the 2nd working day following 1 May
The company's representative must file the return AND its annexes electronically before that date. An additional 15 calendar days is granted to users of the online filing services.
Every year
Property companies taxed on property income must file a results return EVERY YEAR. An exemption from annual filing exists, but it is confined to a narrow case and concerns form 2072-S, not 2072-C.
First of all: create the professional account and the authorisation
Authorisation for the "Déclarer le résultat" service is required to access the return. If the representative has no professional account for the company, they must create one BEFOREHAND — that is what needs anticipating, not the day before the deadline. They may also call on a provider holding "EDI partner" status to do the input for them.
Then, the shareholders
The company's return does not settle the obligation: each shareholder reports their share under their own regime, individuals on form 2044 attached to their overall income tax return.

Documents to prepare

  • Form 2072-C-SD, 2026 vintage
  • Annex 2072-C-A1-SD
  • Annex 2072-C-A2-SD
  • The income from all the company's built AND undeveloped properties
  • The company's professional account, created beforehand
  • The representative's authorisation for the "Déclarer le résultat" service
  • Failing that, the contact details of a provider holding "EDI partner" status
  • The ownership of the capital and each shareholder's share
  • For individual shareholders: their property income return no. 2044
  • For shareholders on an actual-profit basis: their own results return (corporation tax, BIC or BA)
Download the official form (2072-C-SD)

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What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Property companies NOT subject to corporation tax, for the income from all their built AND undeveloped properties
  • Property companies taxed on property income, which file an annual results return — 2072-C-SD (full) or 2072-S-SD (simplified), depending on the case
  • The company's REPRESENTATIVE, who bears the duty to file the return and its annexes electronically from the company's professional account
  • INDIVIDUAL shareholders, businesses taxed under the non-commercial profits regime whatever their basis of assessment, and those under the micro-BIC or micro-BA regimes: each reports their share on their property income return no. 2044 attached to their overall income tax return
  • Shareholders that are COMPANIES or industrial, commercial, craft or agricultural businesses on an actual-profit basis: each reports their share under the rules of their own regime, on their own results return (corporation tax, BIC or BA)
  • Property companies bringing together shareholders of BOTH categories: the same rules apply, each shareholder following their own regime
  • NOT covered by this return: property companies subject to corporation tax, whether by law or by election, which file results return no. 2065 with the tax-package schedules

Worked example

Example: a rental property company with three shareholders, and the two tiers of the return

A property company owns two rental buildings and an undeveloped plot. It has not elected for corporation tax: it is therefore taxed on property income, and files an annual results return. Its holdings and situation place it in the FULL return case: it files form 2072-C, composed at minimum of return 2072-C-SD and the two annexes 2072-C-A1-SD and 2072-C-A2-SD. The return covers the income from ALL built and undeveloped properties — the undeveloped plot is not excluded. The company's representative, the manager, must file everything electronically: they log into the company's professional account, go to "Déclarer" then click "Revenus SCI non soumises IS". That route presupposes two things already in place: that the company has a professional account, and that the representative is authorised for the "Déclarer le résultat" service. If not, they create them beforehand, or go through an "EDI partner" provider who will do the input for them. The deadline is the 2nd working day following 1 May, plus 15 calendar days since they use the online services. Then comes the second tier, which many overlook: the company has reported its RESULT, nobody has yet paid any tax. The three shareholders are two individuals and a company on an actual-profit basis. The two individuals each enter their share on their property income return no. 2044, attached to their overall income tax return. The company reports its share under the rules applying to its own basis of assessment, on its own results return. The fact that the property company brings together shareholders of both categories changes nothing: each follows their own regime.

How to fill it in, step by step

  1. First check that your property company is NOT subject to corporation tax: if it is, by law or by election, it files return 2065 with the tax-package schedules, not form 2072.
  2. Determine whether your case calls for the FULL return (2072-C-SD) or the SIMPLIFIED return (2072-S-SD): both forms serve the same obligation, depending on the case.
  3. Gather the three documents of the full return: return 2072-C-SD and its annexes 2072-C-A1-SD and 2072-C-A2-SD, which form part of it AT MINIMUM.
  4. List the income from ALL the company's built and undeveloped properties: the return is not limited to built properties.
  5. Make sure, well before the deadline, that the company has a professional account: without it, access to the online input service is impossible.
  6. Have the representative authorised for the "Déclarer le résultat" service: that authorisation is required to access the return.
  7. Failing that, call on a provider holding "EDI partner" status, who will do the input in your place.
  8. File the return AND its annexes electronically from the professional account: "Déclarer", then "Revenus SCI non soumises IS".
  9. Meet the deadline: before the 2nd working day following 1 May, with 15 additional calendar days for users of the online filing services.
  10. Give each shareholder their SHARE: that is what feeds their own return.
  11. Remind individual shareholders, businesses under the non-commercial profits regime and those under micro-BIC or micro-BA that they report their share on property income return no. 2044, attached to their overall income tax return.
  12. Remind shareholders that are companies or businesses on an actual-profit basis that they report their share under the rules of their own regime, on their results return (corporation tax, BIC or BA).

The form, line by line

Composition of the return
"Elle est composée au minimum de la déclaration n° 2072-C-SD et des annexes n° 2072-C-A1-SD et n° 2072-C-A2-SD." Both annexes form part of the minimum filing — they are not optional attachments.
Built and undeveloped properties
The return is used to report the income from ALL the company's built AND undeveloped properties: land included.
2072-C or 2072-S
Companies taxed on property income file their results return using form 2072-C-SD (full return) or 2072-S-SD (simplified return), "depending on the case" — two versions of one obligation.
Electronic filing route
Professional account → "Déclarer" → "Revenus SCI non soumises IS". Electronic filing is mandatory, for the return as for its annexes.
"Déclarer le résultat" authorisation
Required to access the return. Without a professional account for the company, one must be created beforehand — or an EDI partner used.
Each shareholder's share
It is the unit carried over to personal returns: each shareholder reports the income from the activity "in proportion to their share in the company".
2026 vintage
The authority serves the 2026 vintage of form 2072-C-SD and its two annexes, the 2025 and 2024 vintages remaining accessible.

Good to know

  • The company's return makes nobody pay tax: it establishes a RESULT that shareholders then pick up, each under their own regime. It is a two-tier scheme, and forgetting the second tier is the structural error on this subject.
  • Annexes A1 and A2 form part of the minimum filing of the full return: leaving them out means filing an incomplete file.
  • Electronic filing is MANDATORY, and it presupposes two administrative prerequisites — a professional account for the company, and the representative's authorisation for the "Déclarer le résultat" service. Both are set up in advance, not the day before 1 May.
  • Using an "EDI partner" is a route provided by the authority itself for those who would rather not manage the professional account.
  • A help sheet on the electronic filing procedure is available on impots.gouv.fr.
  • An exemption from annual filing exists, but for a narrow case and on the SIMPLIFIED return: non-transparent letting property companies that merely make dwellings available to shareholders free of charge — so-called "family" property companies — file a single form 2072-S-SD for the year of their incorporation, and are then exempt subject to THREE cumulative conditions: no change to the information notified to the authority (capital ownership, list of properties, occupancy conditions, within the meaning of a, b and c of I of article 46 C of annex III to the French tax code); no income received, including financial income; and no remuneration paid to shareholders, whether for a current-account deposit or for an activity such as management, in whatever form — direct payment or benefit in kind such as the use of premises.
  • Property companies subject to corporation tax follow an entirely different calendar: by the 2nd working day following 1 May where the financial year ends on 31 December, or within three months of the year-end where it falls on another date, in both cases with 15 additional calendar days for online filers.
  • Individual shareholders of a property company subject to corporation tax report the dividends they receive from it under income tax in the investment income category — that is no longer property income.

Common mistakes

  • Filing form 2072-C when the company is subject to corporation tax: it should then file return 2065 with the tax-package schedules.
  • Filing form 2072-C-SD alone without annexes 2072-C-A1-SD and 2072-C-A2-SD, which form part of the minimum filing.
  • Believing the company's return is enough: each shareholder must then report their share under their own regime.
  • Having a shareholder that is a company on an actual-profit basis report its share on form 2044: form 2044 is the route for individual shareholders, businesses under the non-commercial profits regime and those under micro-BIC or micro-BA.
  • Leaving out UNDEVELOPED properties: the return covers all built and undeveloped properties.
  • Discovering the day before the deadline that the company has no professional account, or that the representative is not authorised for the "Déclarer le résultat" service.
  • Filing on paper: electronic filing of the return and its annexes is mandatory.
  • Counting on the additional 15 days without using the online filing services: it is granted to their users.
  • Extending to rental property companies the annual filing exemption for family property companies: it requires the absence of any income, including financial income, and of any remuneration to shareholders.
  • Believing the exemption still applies despite a benefit in kind: merely having the use of premises, whether residential or not, is remuneration within the meaning of the third condition.

Frequently asked questions

What is return 2072-C for?

To report the income from all built and undeveloped properties of property companies not subject to corporation tax. It is the full version; the simplified version is form 2072-S-SD.

What does it consist of?

At minimum of return no. 2072-C-SD and annexes no. 2072-C-A1-SD and no. 2072-C-A2-SD. The 2026 vintage serves all three documents.

When and how is it filed?

The company's representative must file the return and its annexes electronically before the 2nd working day following 1 May — with an additional 15 calendar days for users of the online filing services — from their professional account, going to "Déclarer" then clicking "Revenus SCI non soumises IS".

What must be in place before filing?

Authorisation for the "Déclarer le résultat" service is required to access the return. If the representative has no professional account for the company, they must create one beforehand. They may also call on a provider holding "EDI partner" status, who will do the input for them. A help sheet on the filing procedure is available on impots.gouv.fr.

Do shareholders have anything to report?

Yes. Individual shareholders, businesses under the non-commercial profits regime whatever their basis, and those under micro-BIC or micro-BA report their share on property income return no. 2044, attached to their overall income tax return. Shareholders that are companies or industrial, commercial, craft or agricultural businesses on an actual-profit basis report their share under the rules of their own regime, on their results return (corporation tax, BIC or BA). These rules also apply where the company brings together shareholders of both categories.

Must a family property company file every year?

Non-transparent letting property companies that merely make dwellings available to shareholders free of charge file a single return no. 2072-S-SD, provided for by article 46 C of annex III to the French tax code, for the year of their incorporation. They are exempt for later years subject to three conditions: no change to the information notified to the authority (capital ownership, list of properties, occupancy conditions); no income received, including financial income; and no remuneration paid to shareholders, whether for a current-account deposit or for an activity such as management, by direct payment or benefit in kind such as the use of premises.

What if my property company is subject to corporation tax?

It does not file form 2072: it files an annual results return no. 2065 with the tax-package schedules, by the 2nd working day following 1 May where the financial year ends on 31 December, or within three months of the year-end where it falls on another date — with 15 additional calendar days for users of the online filing services.

Go further

Related forms

Official sources

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.