By updating its frequently asked questions (FAQ) on April 28, 2021, available on the impots.gouv.fr website, the administration allows companies that fall under a real tax regime and whose turnover has fallen below the limits of the micro-BIC regime due to measures taken to combat the spread of the Covid-19 epidemic to retain the real regime for the taxation of their 2020 and 2021 profits.
It is recalled that in principle companies subject to the micro-BIC regime which wish to be placed under a real regime must expressly formulate an option to this effect before February 1 of the first year for which they wish to fall under the latter regime.
The administration extends the option period for a real tax regime for 2020 and 2021 until the deadline for filing the declaration of results (i.e., for 2020, until May 19, 2021). ).
This measure is however reserved for companies which were already subject to a real regime for 2019.
Finally, note that the administration simplifies the formalities for opting by admitting that the option results from the sole filing of the corresponding declaration of results.
Note: The option terms for a real corporate tax regime under the micro-BIC regime are thus aligned with the option terms for the controlled declaration regime for taxpayers falling under the micro-BNC regime.
How to opt for the real normal tax regime?
To opt for the real normal regime, you must send a declaration on book paper dated and signed to your business tax service.
