What turnover should be taken into account to determine the rate of the tax on commercial premises (Tascom)?

Definition of Tascom

The tax on commercial areas (Tascom) is due, in principle, by permanent commercial establishments, storage and logistics, whatever the products sold at retail (that is to say directly accessible to the public), located in France.

Characteristics of these establishments:

  • Whose annual turnover (taxable CAHT for the previous year) is greater than or equal to 460,000 euros excluding taxes
  • Whose sales area exceeds 400 m²

This tax is deductible from the tax result of the company.

Details

When the cumulative surface area of establishments linked to a network head, operated directly or indirectly under a single commercial name, exceeds 4,000 m², all the stores are subject. This even if their sales area taken individually is less than 400 m².

Special cases

In the event of the absorption or merger of companies, the absorbing company or the new company resulting from the merger is liable for the tax due for the operation of an establishment by the absorbed or merged company.

In the event of definitive cessation of operation during the year, the company is liable to TaSCom for the period from January 1 to the date of cessation.

Calculation of the Tascom

The amount of this tax is calculated by applying to the establishment's total retail sales area, a rate that varies according to the annual turnover per m², area and activity.

Rate reductions or increases

Please note: Tascom may be subject to variations due to rate reductions or increases.

Increase in the amount of tax:

  • 30 % for establishments over 5,000 m², generating sales of over 3,000 euros per m²,
  • From 50 % for establishments over 2,500 m².

The amount of tax is reduced:

  • 30 % for businesses mainly in furniture, automobiles, agricultural machinery and construction materials,
  • of 30 % for garden centers and nurserymen and animal shops
  • 20 % for establishments with a surface area of between 400 m² and 600 m², which generate annual sales of less than € 3,800 per m²,
  • a deductible of € 1,500 for an establishment located in sensitive urban area (ZUS)

In practice

In practice, the sales area used as the basis for calculating the tax means the enclosed and covered spaces assigned to:
- the circulation of customers to make their purchases;
- the exhibition of the goods offered for sale and their payment;
- the movement of personnel to present the goods for sale.

What about drives?

In other words, premises to which access is closed to customers or even uncovered spaces are not taken into account for the determination of this surface (storage areas closed to the public, outdoor sales areas, sales areas temporary, premises for internet sales sites, etc.). In this regard, the tax administration has accepted that commercial areas designed for the withdrawal by customers of goods sold online - or "drives" - are also excluded.

On the other hand, the annual turnover achieved by these "drives" must, for its part, be taken into account to establish the Tascom rate, even if it is achieved in a space whose surface does not fit in the tax base. This is what the Council of State has just confirmed. (Council of State, March 10, 2020, n ° 436879)

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