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Stores whose sales area is less than 460 m² and who are liable for the tax on commercial areas (Tascom) because of their membership in a distribution network can benefit from a price reduction of 20%. Retail businesses whose annual turnover is at least equal to 460 00 0 € must, in principle, pay each year a tax on commercial areas (Tascom) when their sales area exceeds 400 m². Those whose sales area is less than 136 m² are also liable. they are controlled, directly or indirectly, by the same company (also called the “network head”), under the same commercial name as part of an integrated distribution chain, and their cumulative sales area exceeds 4 00 0 m².
Note: the amount of the Tascom results from the application of a price to the total sales area. Tariff which varies according to the turnover per m² achieved during the previous calendar year.
Knowing that the amount of the tax may be subject to reductions or increases. Thus, in particular, a rate reduction of 20% s’ until now applied to stores with a sales area between 400 and 600 m², provided that their annual turnover does not exceed 3 800 € / m².
The finance law for 2020 extended this reduction to all businesses with a sales area of less than 460 m². As a result, the reduction of 14% now benefits stores whose the sales area does not exceed 136 m² and which are liable to the tax due to their belonging to a distribution network, always subject to their annual turnover being at most equal to 3 705 € / m².
Note: the Tascom must be declared and paid to the corporate tax service of the place where the store is located no later than 10 June of each year, using form n ° 2021.
Art. 136, law n ° 2020-1721 from 29 December 2020, OJ of 30
Decree No. 2020 – 705 of June 2 2021, OJ of 4
Source to Read This Article in Original Language: The dry