A company that has created or acquired an establishment in 2020 must, in principle, subscribe, by December 31 at the latest, a declaration of business property assessment (CFE) on tax form No. 1447 C.
Reminder: the CFE is one of the components of the territorial economic contribution (CET), along with the contribution on the added value of companies (CVAE).
This declaration, used to establish the tax elements of the CFE 2021, 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 are located in the same municipality.
In practice, pre-identified declarations (No. 1447 CK) were normally sent at the end of November to the companies concerned. However, those who do not receive a declaration can obtain the form n ° 1447 C from the SIE or download it from the site www.impots.gouv.fr or, under conditions, use a declaration reproduced by computer.
Clarification: if the establishment created or taken over in 2020 can benefit from an exemption from CFE and / or CVAE in 2021, the company must request it in this declaration.
In addition, within the same period, the former operator must declare, on plain paper, the transfer, whether total or partial, made in 2020 or taking effect on 1er January 2021, with the SIE on which the transferred establishment depends. And in the event of a partial transfer, he must possibly subscribe, before the 1ster January 2021, an amending declaration n ° 1447 M in order to reduce its tax for 2021, unless this declaration was filed in spring 2020 and it already takes into account the transfer.