Find out everything about the opportunity to reclassify data centers as an industrial establishment!

What is an industrial establishment?

The 2019 finance law (law no. 2018-1317 of December 28, 2018) specified the criteria for industrial premises in terms of property tax. The definition of an industrial establishment is now legal. Indeed, article 1500 of the general tax code (CGI) stipulates that premises of an industrial nature are defined as:

  • Buildings and land used for the exercise of an activity of manufacturing or processing tangible movable goods which requires significant technical means;
  • Buildings and land used for carrying out other activities which require significant technical resources when the role of the technical installations, materials and tools implemented is preponderant.

Can data centers be classified as an industrial establishment?

Data centers are physical hosting centers for computer servers which allow the storage and processing of data. All of the operating processes and technical resources mobilized can be significant.

If these elements contribute to recognizing the significant role of technical installations implemented in the operating process, then you are potentially susceptible to benefit from a change of taxation method for the benefit of accounting evaluation.

We are able to support you in this requalification process

Our tax experts assist you in analyzing your property taxes in order to determine the correct tax method applicable.

Our goal is to help you: 

  • qualify the importance of technical means
  • calculate the correct tax
  • sustain the financial impacts of the change in method.

Make an appointment now to ensure the correct assessment method applied by the tax administration!

Pay the right amount of contribution for your assets: we help you achieve your performance objectives through reliable local taxation.

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