Section Va: Annual contribution on rental income

I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived from the rental of: 1° the annual amount of which does not exceed €1,830 per premises; 2°…

I. – Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September 1998, must enter, on the declaration provided for in article 170 relating to…

I. – Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Article 219 bis, the contribution provided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial year or the tax period defined in…

Where the lease is granted by a company or grouping subject to the regime provided for in articles 8,8 ter, 238 ter, 239 ter to 239 quinquies, 239 septies and 239 nonies one of whose members is subject, at the year-end, to corporation tax at the standard rate, the contribution provided for in Article 234 nonies, established under the conditions defined in I of article 234 duodecies, is paid by…

When the rental is granted by a legal entity or a public or private law body, not mentioned in article 234 duodecies or article 234 terdecies, the contribution provided for in article 234 nonies, based on the amount of net revenue defined in article 29 and received during the calendar year in respect of the rental, is paid by this person or body, to the competent public accountant, on the…

The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.