A company that has created or acquired an establishment in 2021 must, in principle, subscribe, by December 31 at the latest, a declaration of business property assessment (CFE) on the tax form n ° 1447 C.
Reminder: the CFE is, with the contribution on the added value of companies (CVAE), one of the two components of the territorial economic contribution (CET).
This declaration, which is used to establish the CFE 2022, must be filed, for each establishment created or taken over, in a single copy with the company tax service (SIE) to which it reports, regardless of whether several establishments have been created or taken over. in the same municipality.
If the establishment created or taken over in 2021 can benefit from an exemption, an allowance or a reduction under the CFE and / or the CVAE in 2022 by virtue of a decision of the local authorities concerned, The company must make the request in this declaration. To this end, frame C of the declaration now only proposes the four most common exemption systems (new businesses, creation of establishments, priority areas of the city’s policy for small commercial businesses, furnished rentals). . To benefit from another device, the request must be made by attaching, as the case may be, the new annex n ° 1447 E or the special declaration n ° 1465 together with a request in box C3 of the declaration n ° 1447 C.
Namely: within the same period, the former operator must declare, on plain paper, the transfer, whether total or partial, made in 2021 or taking effect on January 1, 2022, to the SIE on which the transferred establishment depends. . And in the event of a partial transfer, he may have to subscribe, before January 1, 2022, to an amending declaration n ° 1447 M in order to reduce his tax for 2022, unless this declaration was filed in the spring of 2021 and that it already takes into account. account the assignment.