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Cerfa 2072-E — value added of property companies

Table 2072-E determines the value added produced by a property company not subject to corporation tax, for UNFURNISHED PROPERTY USED OTHER THAN AS HOUSING only. It is the fourth table of the E series, alongside 2033-E, 2035-E and 2059-E, and return 1330-CVAE names it as one of its four sources. A property company letting only unfurnished dwellings does not fill it in: unfurnished residential letting falls outside the scope of the CVAE.

Up to date for 2026 — verified on September 8, 2026Official form2072-E-SDGuide: about 30 min

Deadlines

With the 2072 return
Table 2072-E is filed with the property company's results return, through EDI-TDFC transmission. The form imposes that channel in so many words.

Documents to prepare

  • Journal of rents collected during the financial year
  • Statement of service charges and works
  • Leases of the professional or commercial premises
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9 digits

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 6 digits

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

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Who this applies to

  • Property companies and partnerships not subject to corporation tax letting unfurnished premises for professional or commercial use
  • Those with turnover above €152,500, the threshold of the value-added reporting obligation
  • Accountants preparing their clients' 2072 return

Worked example

Example: SCI du Parc, commercial premises

SCI DU PARC collects €240,000 of rent from unfurnished commercial premises (R01) and €3,000 of miscellaneous receipts (R03), i.e. a TOTAL A of €243,000 in box T01. It deducts €6,000 of management costs, €4,200 of insurance, €18,000 of works and €5,400 of service-charge provisions, i.e. €33,600 in box T02. Value added comes to €209,400 in box T03, carried to D12 and then to box A2 of return 1330-CVAE.

How to fill it in, step by step

  1. Fill in the identity: name, business address, name and private address of the operator, SIREN, opening and closing dates of the financial year.
  2. Part I: enter rents collected (R01), expenses contractually borne by tenants (R02) and miscellaneous receipts (R03), then total in T01.
  3. Part II: enter deductions, costs and charges from D01 to D11, then total in T02.
  4. Part III: compute value added in box T03 — TOTAL A minus TOTAL B.
  5. Part IV: fill in the CVAE frame — single establishment (L01), headcount (L05), reference period (L02), value added within the CVAE scope (D12), reference turnover (L03) and group turnover (L06).

The form, line by line

Unfurnished property used OTHER than as housing
That is the form's subtitle, and it is its scope. Unfurnished residential letting produces no value added within the meaning of the CVAE: it does not enter this table.
R02 — expenses borne by tenants
They appear under RECEIPTS, because a charge the lease transfers to the tenant is, for the company, income. Same symmetry logic as the VAT of table 2035-E.
T03 and D12 — two value-added figures, not one
T03 is the value added produced (TOTAL A minus TOTAL B). D12 is the part that "falls within the CVAE scope". It is D12, not T03, that return 1330-CVAE takes for its box A2: confusing them means reporting a wrong base.
L01 — single establishment within the meaning of the CVAE
Ticked, it exempts from filing return 1330-CVAE: frame IV of this table then serves as the return.
D10 — deduction for depreciation
It concerns only the property-income depreciation schemes open to the company. It is not an accounting depreciation, which this table does not recognise.

Good to know

  • The form imposes electronic filing: "form no. 2072-E and, where applicable, return no. 1330-CVAE must be filed electronically (EDI-TDFC)".
  • The E series has four tables: 2033-E under the simplified regime, 2059-E under the ordinary regime, 2035-E for non-commercial income, 2072-E for property companies. All feed the same box A2 of return 1330-CVAE.
  • The obligation to report value added starts at €152,500 of turnover; CVAE liability at €500,000.
  • The CVAE is abolished from 2030, with decreasing maximum rates: 0.28 % in 2026 and 2027, 0.19 % in 2028, 0.09 % in 2029.
  • The table is filed even with no figures: the NÉANT box is then ticked.

Common mistakes

  • Filling in the table for unfurnished dwellings, which are outside the CVAE scope.
  • Carrying T03 to box A2 of return 1330-CVAE instead of D12.
  • Entering expenses borne by tenants under deductions instead of receipts.
  • Filing the paper form when electronic filing is mandatory.
  • Ticking L01 without being a single establishment, which skips a 1330-CVAE filing that was still due.

Frequently asked questions

My property company lets unfurnished flats: must I fill in this table?

No. The form's subtitle limits it to unfurnished property used OTHER than as housing. Unfurnished residential letting produces no value added within the meaning of the CVAE.

Which box goes on return 1330-CVAE?

Box D12, "value added falling within the CVAE scope" — not total T03. Return 1330 says so itself in the margin of its box A2.

What is the difference with tables 2033-E, 2035-E and 2059-E?

Same purpose — determining value added — but four regimes. Table 2072-E is the one for property companies not subject to corporation tax, and it starts from rents collected, not from a profit and loss account.

Can I avoid filing return 1330-CVAE?

Yes if you are a single establishment within the meaning of the CVAE: tick box L01 and fill in frame IV. The table then serves as the return.

Go further

Understand this form: the related course

Related forms

Official sources

Read in French

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.