{"id":26590,"date":"2025-11-27T11:49:00","date_gmt":"2025-11-27T10:49:00","guid":{"rendered":"https:\/\/dev.preprod.group-gac.com\/?p=26590"},"modified":"2025-12-10T11:18:54","modified_gmt":"2025-12-10T10:18:54","slug":"quel-chiffre-daffaires-prendre-en-compte-pour-determiner-le-taux-de-la-taxe-sur-les-surfaces-commerciales-tascom","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/what-turnover-to-take-into-account-to-determine-the-tax-rate-on-commercial-areas-tascom\/","title":{"rendered":"Everything you need to know about TASCOM: definition, calculation, and exemptions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"26590\" class=\"elementor elementor-26590\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e10bc1 e-con-full e-flex e-con e-parent\" data-id=\"1e10bc1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd4d7be elementor-widget elementor-widget-heading\" data-id=\"cd4d7be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Definition and scope of Tascom<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89a6bc5 elementor-widget elementor-widget-text-editor\" data-id=\"89a6bc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"4\">The <b>Tax on commercial premises (Tascom)<\/b> is a major local tax for companies in the distribution sector. Understanding how it is applied, its thresholds, and its calculation rules is essential to ensure that the correct amount is paid.<\/p><p data-path-to-node=\"6\">The Tascom is, in principle, payable by the following establishments:, <b>located in France<\/b> :<\/p><ul data-path-to-node=\"7\"><li><p data-path-to-node=\"7,0,0\">Commercial establishments <b>permanent<\/b>.<\/p><\/li><li><p data-path-to-node=\"7,1,0\">The establishments of <b>storage<\/b> and of <b>logistics<\/b>.<\/p><\/li><\/ul><p data-path-to-node=\"8\">It applies to all establishments, regardless of the products sold at retail (i.e., directly accessible to the public).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d5a99e elementor-widget elementor-widget-heading\" data-id=\"2d5a99e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The criteria for liability<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a08e64e elementor-widget elementor-widget-text-editor\" data-id=\"a08e64e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"10\">To be subject to Tascom, these establishments must meet <b>two cumulative conditions<\/b> :<\/p><ol start=\"1\" data-path-to-node=\"11\"><li><p data-path-to-node=\"11,0,0\"><b>Sales area:<\/b> the sales area must <b>exceed 400 m\u00b2<\/b>.<\/p><\/li><li><p data-path-to-node=\"11,1,0\"><b>Revenue (CA):<\/b> annual revenue (taxable gross annual revenue from the previous year) must be <b>greater than or equal to 460,000 euros excluding taxes<\/b>.<\/p><\/li><\/ol><blockquote data-path-to-node=\"12\"><p data-path-to-node=\"12,0\"><b>Tax note:<\/b> This tax is <b>deductible<\/b> of the company's taxable income.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1a061f elementor-widget elementor-widget-heading\" data-id=\"d1a061f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Area accumulation rule (network head)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bb5c4c elementor-widget elementor-widget-text-editor\" data-id=\"4bb5c4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"14\">There is a specific rule for networks of institutions:<\/p><p data-path-to-node=\"15\">When the cumulative surface area of establishments linked to a network head office, operated directly or indirectly under a <b>same brand name<\/b>, <b>exceeds 4,000 m\u00b2<\/b>, <b>all stores are subject to<\/b>. This rule applies even if their individual sales area is less than 400 m\u00b2.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-567ce8b elementor-widget elementor-widget-heading\" data-id=\"567ce8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Special cases: mergers and cessation of business<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0087fe7 elementor-widget elementor-widget-text-editor\" data-id=\"0087fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In the event of company takeovers or mergers, <strong>the absorbing company<\/strong> or the new company resulting from the merger is <strong>liable for the tax due on the operation of an establishment<\/strong> by the absorbed or merged company.<\/p><p>In the event of permanent cessation of operations during the year, the company is liable for Tascom for the period from January 1 to the date of cessation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e928fe9 elementor-widget elementor-widget-heading\" data-id=\"e928fe9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calculation of the Tascom\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3da6f2c elementor-widget elementor-widget-text-editor\" data-id=\"3da6f2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"19\">The amount of this tax is calculated by applying a <b>price per square meter<\/b> to the <b>total retail sales area of the establishment<\/b>.<\/p><p data-path-to-node=\"20\">This base rate varies depending on:<\/p><ul data-path-to-node=\"21\"><li><p data-path-to-node=\"21,0,0\">Annual revenue per square meter.<\/p><\/li><li><p data-path-to-node=\"21,1,0\">Of the area.<\/p><\/li><li><p data-path-to-node=\"21,2,0\">The establishment's activity.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e85ecd elementor-widget elementor-widget-heading\" data-id=\"5e85ecd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rates: increases and reductions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66ad51b elementor-widget elementor-widget-text-editor\" data-id=\"66ad51b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Please note: Tascom may be subject to <strong>variations<\/strong> due to <strong>rate reductions or increases<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-083acca elementor-widget elementor-widget-heading\" data-id=\"083acca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Increase in the amount of tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-678f854 elementor-widget elementor-widget-text-editor\" data-id=\"678f854\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Of <strong>30\u00a0%<\/strong>\u00a0for <strong>more than 5,000 m\u00b2<\/strong>a <strong>sales<\/strong> of <strong>more than 3,000 euros per m\u00b2<\/strong>,<\/li><li>Of<strong> 50\u00a0%<\/strong>\u00a0for <strong>more than 2,500 m\u00b2<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-057bb43 elementor-widget elementor-widget-heading\" data-id=\"057bb43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reduction in the amount of tax<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8d731 elementor-widget elementor-widget-text-editor\" data-id=\"3a8d731\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The amount of the tax is <strong>reduced<\/strong> in the following cases:<\/p><ul><li>of\u00a0<strong>30\u00a0%<\/strong>\u00a0for primary dealers of <strong>furniture<\/strong>, d'<strong>automobiles<\/strong>of <strong>agricultural machinery<\/strong> and of <strong>building materials<\/strong>,<\/li><li>of\u00a0<strong>30\u00a0%<\/strong>\u00a0for <strong>garden centers<\/strong> and <strong>nurserymen<\/strong> and the <strong>pet shops<\/strong><\/li><li>of\u00a0<strong>20\u00a0%<\/strong>\u00a0for plants whose <strong>surface<\/strong> is <strong>between 400 m\u00b2 and 600 m\u00b2 in size<\/strong>who make a <strong>sales<\/strong> annual <strong>less than \u20ac3,800 per sq. m.<\/strong>,<\/li><li>a<strong> deductible of \u20ac1,500<\/strong>\u00a0for a facility located in\u00a0<a href=\"https:\/\/sig.ville.gouv.fr\/atlas\/ZUS\/\">sensitive urban area (ZUS)<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a70f3c9 elementor-widget elementor-widget-heading\" data-id=\"a70f3c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The basis for calculating sales area<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb7955b elementor-widget elementor-widget-text-editor\" data-id=\"cb7955b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"30\">The <b>sales area<\/b> used to calculate the tax are enclosed and covered spaces used for :<\/p><ul data-path-to-node=\"31\"><li><p data-path-to-node=\"31,0,0\">The <b>customer traffic<\/b> to make purchases.<\/p><\/li><li><p data-path-to-node=\"31,1,0\">The<b>display of goods<\/b> offered for sale and their payment.<\/p><\/li><li><p data-path-to-node=\"31,2,0\">The <b>personnel circulation<\/b> to present merchandise for sale.<\/p><\/li><\/ul><p data-path-to-node=\"32\">Therefore, premises whose access is <b>closed to customers<\/b> or uncovered areas (storage areas closed to the public, outdoor sales areas, temporary sales areas, premises of online sales sites, etc.).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-709ea87 elementor-widget elementor-widget-heading\" data-id=\"709ea87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The specific case of drive-throughs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc08c3b elementor-widget elementor-widget-text-editor\" data-id=\"fc08c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"34\">The tax authorities have acknowledged that retail spaces designed for customers to pick up goods sold online\u2014or <b>\u00abdrives\u00bb<\/b> \u2013 are also <b>excluded from the sales area<\/b> used as a basis for calculation.<\/p><p data-path-to-node=\"35\"><b>Important point (Council of State, March 10, 2020): <\/b>the <b>annual sales<\/b> generated by these \u00abdrives\u00bb must, for its part, be <b>taken into account to establish the Tascom rate<\/b>, even if it is carried out in a space whose surface area is not included in the tax base.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee6ec67 e-con-full e-flex e-con e-parent\" data-id=\"ee6ec67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b40255e e-con-full e-flex e-con e-child\" data-id=\"b40255e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a7f711f e-flex e-con-boxed e-con e-child\" data-id=\"a7f711f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d0272f elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"6d0272f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png);\" role=\"img\" aria-label=\"accompaniment.png\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 202.9 233\"><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path d=\"M90.4,128.9l-.2-32.4.2-64.2L146.3,0,202,31.9V97.8l-27.1,15-21.6-12.5,27.6-15.2.1-39.9L146.4,25.3l-34.6,20-.1,39.9.1,31Z\" style=\"fill:#3687c4\"><\/path><path d=\"M119.2,88l28.2,16.1,55.5,32.3v64.5L147.3,233l-57-32.9V168.4l21.9-12.6-.4,32.5,34.5,20,34.5-20v-40l-34.5-20-26.9-15.4Z\" style=\"fill:#959dab\"><\/path><path d=\"M139.8,132.4l-28,16.4L56.1,180.7.2,148.5,0,84.3,57,51.4,84.1,67.7V92.8L56.6,77.1,22,97.2v38.5l34.6,20,34.6-19.9L118,120.2Z\" style=\"fill:#232954\"><\/path><path d=\"M162.6,95.2l21.7,12.4-9.3,5.2-21.6-12.6Z\" style=\"fill:#2a6cad\"><\/path><path d=\"M90.3,168.4l21.9-12.7-.2,11.9L90.3,179.1Z\" style=\"fill:#6f767f\"><\/path><path d=\"M73.8,86.7V61.4l10.4,6.3v25Z\" style=\"fill:#14162d\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tChoosing G.A.C. Group means entrusting tax experts with the task of reviewing your local tax liabilities to ensure you pay the correct amount.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/group-gac.com\/en\/service\/local-taxation\/\">\n\t\t\t\t\t\tDiscover our tax support services\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ff534c1 e-flex e-con-boxed e-con e-parent\" data-id=\"ff534c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-89d5bd3 e-con-full e-flex e-con e-child\" data-id=\"89d5bd3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-11c5169 e-con-full e-flex e-con e-child\" data-id=\"11c5169\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-04ad333 e-transform e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"04ad333\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.025,&quot;sizes&quot;:[]},&quot;animation&quot;:&quot;fadeIn&quot;,&quot;_transform_scale_effect_hover_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<a class=\"elementor-element elementor-element-3661f44 e-con-full e-flex e-con e-child\" data-id=\"3661f44\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t<div class=\"elementor-element elementor-element-092b6a7 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"092b6a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"gac gac-email-2\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16a1e65 elementor-widget elementor-widget-heading\" data-id=\"16a1e65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Newsletter<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-716d69c e-flex e-con-boxed e-con e-child\" data-id=\"716d69c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10c8817 elementor-widget elementor-widget-heading\" data-id=\"10c8817\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Receive all our expert news by e-mail. <br>Subscribe to our newsletter.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98b3a1f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"98b3a1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjEyNzcxNyIsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I subscribe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Comprenez tout sur la Tascom (Taxe sur les Surfaces Commerciales). D\u00e9couvrez les seuils d&rsquo;assujettissement (400 m\u00b2 \/ 460 k\u20ac), le calcul, les majorations\/r\u00e9ductions et les r\u00e8gles pour les drives. <\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Tascom 2024 : d\u00e9finition, calcul, seuil et exon\u00e9rations de la taxe sur les surfaces commerciales","_seopress_titles_desc":"Comprenez tout sur la Tascom (Taxe sur les Surfaces Commerciales). 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