Form 2072-S — reporting the profit of a transparent French property company
Form 2072-S is the annual return of a property-holding company that is not subject to corporate income tax — chiefly the French SCI letting unfurnished property. It reports the income of all the built and unbuilt property of the company, and it pays no tax itself: the company is transparent, and it is the partners who are taxed on the share of the profit matching their holding in the share capital, even when the company pays them nothing. The return consists at the very least of form 2072-S-SD, one schedule 2072-S-A1-SD and two schedules 2072-S-A2-SD; it must be filed online through the company's professional tax account (compte fiscal professionnel), with the business tax office, at the latest before the second working day following 1 May for the rent collected in the previous year. A full version, form 2072-C-SD, exists for situations the simplified version does not cover.
Up to date for 2026 — verified on September 11, 2026Official form10338*28 (2072-S-SD)Guide: about 45 min
Deadlines
- Annual return of profit
- Running an SCI means meeting certain administrative and accounting formalities: keeping accounts, drafting the articles, and filing an annual return of profit. The return of profit must be filed online through the company's professional tax account (compte fiscal professionnel); its recipient is the business tax office (SIE). It is due at the latest before the second working day following 1 May, for the rent collected in the previous year.
Documents to prepare
- The company's accounts: rent collected and costs borne during the year
- List of built and unbuilt property held, whether let or not
- How the share capital is split between partners, which governs each share of the profit
- The company's articles and the business tax office it reports to
- Schedules 2072-S-A1-SD and 2072-S-A2-SD, the latter in two copies at least
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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-holding civil companies not subject to corporate income tax, whose purpose is to acquire or build property, manage it and administer it
- Transparent property companies holding built or unbuilt property and deriving income from it
- Partners in those companies, at least two, who pick up their share on their own return — the simplified form 2072-S applies where all the partners of the SCI are individuals
- The managing partner, who is responsible for keeping the accounts and filing the annual return of profit
Worked example
Example: SCI Les Tilleuls reports its profit and splits it between two partners
SCI Les Tilleuls owns an office building let unfurnished. Over the year it collects €24,000 in rent and bears €9,000 of deductible costs — property tax, insurance, loan interest, maintenance work — leaving a profit of €15,000. The company pays no tax itself: it files form 2072-S-SD together with schedule 2072-S-A1-SD and its two schedules 2072-S-A2-SD with the business tax office, stating each partner's share. Marc, who holds 60% of the capital, is allocated €9,000, and Sophie, who holds 40%, €6,000. Each carries that share to their personal return — and they do so even if the company keeps the cash to repay its loan, because a partner is taxed on the share matching their holding in the capital, even when the company pays them nothing.
How to fill it in, step by step
- First check that the company really falls under form 2072: its main activity must be civil — letting unfurnished property is the textbook case — and it must not be subject to corporate income tax. The simplified version further assumes that all the partners are individuals.
- Choose between the two forms on the cases the official guidance states: form 2072-S (simplified return) where all the partners of the SCI are individuals, form 2072-C (full return) where the company holds an asset in bare ownership or a dwelling with a depreciation deduction.
- Gather the return and its schedules: form 2072-S consists at the very least of the 2072-S-SD, one 2072-S-A1-SD schedule and two 2072-S-A2-SD schedules — a return filed on its own is incomplete.
- Report the income of all the built and unbuilt property of the company, not only the buildings actually let during the year.
- Split the profit between the partners in proportion to their holding in the share capital, and state each partner's share.
- File the return online — the electronic procedure is mandatory — through the company's professional tax account (compte fiscal professionnel), with the business tax office the company reports to, at the latest before the second working day following 1 May.
- Ask each partner to pick up their share on their own income tax return: it is the partner, not the company, who pays the tax.
The form, line by line
- 2072-S-SD — body of the return
- The return itself: identification of the company, income of all its built and unbuilt property, determination of the profit.
- Schedule 2072-S-A1-SD
- Schedule 1 of the simplified return. It is part of the required minimum: form 2072-S consists at the very least of the return, one A1 schedule and two A2 schedules.
- Schedules 2072-S-A2-SD
- Schedule 2, filed in TWO copies at least. This is the most common omission when you count file names rather than how many times each is needed.
- Each partner's share
- The share of profit allocated to a partner follows their holding in the share capital. It is taxable in their hands even if the company pays them nothing.
- Full version 2072-C-SD
- Where the simplified version does not fit, the full return of property companies not subject to corporate income tax applies, served by its own official page.
Good to know
- The SCI's main activity must be civil — letting unfurnished property — and not commercial: buying property for resale, letting furnished property, or running holiday lets with hotel-like services. A commercial activity remains possible as a secondary one, such as furnished letting.
- An SCI has at least two partners, individuals and/or legal entities; it can be formed between two spouses, whatever their matrimonial regime.
- Partners bear unlimited financial liability for the company's debts: their personal assets can be used to pay its creditors.
- Taxing a partner on a share they never received is a recognised drawback of the form, not an accident: it is the price of fiscal transparency.
- A separate schedule, form 2072-E, determines the value added produced during the year for unfurnished property used other than as housing: it does not replace form 2072-S, it is filed alongside it where the CVAE local business levy is in play.
- The Cerfa reference served for the 2026 edition of the simplified version is 10338*28.
Common mistakes
- Filing form 2072-S-SD on its own: the return consists at the very least of the return, one A1 schedule and TWO A2 schedules.
- Assuming the SCI pays the tax: it is transparent, and the partners are taxed on their share.
- Not reporting the share because the company distributed nothing: the partner is taxed on the share matching their holding in the capital, whether or not the money is paid over.
- Carrying on a commercial activity as the main one — resale, furnished letting, holiday lets with hotel services — and continuing to file a 2072: those activities are forbidden as the main activity of a civil company.
- Reporting only the property actually let: form 2072-S covers the income of all the built and unbuilt property of the company.
- Confusing the simplified form 2072-S with the full form 2072-C, each of which has its own form and its own official page.
Frequently asked questions
Does an SCI pay tax on its profit?
No, where it is not subject to corporate income tax. The partners are taxed on the share of profit matching their holding in the share capital.
What does the 2072-S return consist of?
At the very least of form no. 2072-S-SD, one schedule no. 2072-S-A1-SD and two schedules no. 2072-S-A2-SD.
Must a partner report their share even if the SCI distributes nothing?
Yes. The partner is taxed on the share matching their holding in the share capital, even when the SCI pays them nothing — the official guidance lists this among the drawbacks of the form.
Who is the return sent to, and how?
To the business tax office (SIE) the company reports to, and it must be filed online through the company's professional tax account (compte fiscal professionnel).
What is the difference between forms 2072-S and 2072-C?
Form 2072-S is the simplified return of property-holding civil companies not subject to corporate income tax, used where all the partners of the SCI are individuals; form 2072-C is the full version of the same return, served by its own official page, where the company holds an asset in bare ownership or a dwelling with a depreciation deduction.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form no. 2072-S-SD, return of property companies not subject to corporate income tax (2026 edition, the most recent served by the page, with schedules 2072-S-A1-SD and 2072-S-A2-SD and the 2072-S-NOT-SD guidance notes): "La déclaration n° 2072-S sert à déclarer les revenus de l'ensemble des propriétés bâties et non bâties des sociétés immobilières non soumises à l'impôt sur les sociétés. Elle est composée a minima de la déclaration n°2072-S-SD, d'une annexe n°2072-S-A1-SD et de deux annexes n°2072-S-A2-SD." — September 11, 2026
- entreprendre.service-public.gouv.fr — Simplified return of property-holding civil companies (SCI) not subject to corporate income tax, Cerfa 10338*28 (2072-S-SD): sent to the business tax office (SIE), with online guidance notes for completing return no. 2072-S — September 11, 2026
- entreprendre.service-public.gouv.fr — SCI: what you need to know (checked 7 October 2025): main activity civil and not commercial, furnished letting possible as a secondary activity, at least two partners, unlimited financial liability, partners taxed on the share matching their holding even when the SCI pays them nothing, duty to keep accounts and file an annual return of profit — September 11, 2026
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.