Companies subject to corporation tax with fiscal year closure later than June 15th, 2015 will not be affected by the deadline of September 15th. The tax statement “DECLOYER” should be submitted within three months from their accounting period closure, as well as the declaration of results.

As part of the rental value review, the companies subject to tax on property regime must declare every year the rental value of those commercial premises or similar from who they are tenants (CGI art. 1498 bis et ann. IV art. 121 quinquies-0 D). This tax statement “DECLOYER” should in principle be submitted at the same time as the declaration of results. However, for 2015, the first year of application, the government postponed the deadline until September 15th.

An update made by the administration on the statement of rents in August 2015 indicates that companies subject to corporation tax which exercise closed on December 31st, 2014 have a deadline for submission of this tax on September 15th, 2015. For those companies whose accounting year closure is after June 15, 2015, the deadline that applies is the same as for the presentation of results (three months after the end of the year).

The administration has also emphasized that this statement applies even when the operator or owner of the premises concerned for free.

Therefore article 1498 bis of the CGI do not apply only to tenants.