SCI: Declaration 2072-S or 2072-C, who files what?

A French real estate investment company (SCI) subject to income tax files an annual income statement, form 2072-S in simple cases or 2072-C in complex cases. The SCI's representative files it electronically from the company's online business portal. The deadline is the second business day following May 1st, with an additional 15 days for electronic filing. Each partner then reports their share on their own tax return.

This page does not provide the 2027 deadline, which is found on the current year's form. It does not address late payment penalties, VAT, losses, or details of the SCI (Société Civile Immobilière) subject to corporation tax.

Two forms, one criterion

The choice depends on the situation of the partners and the assets owned by the SCI. The administration page "Société civile immobilière" (modified on 08/04/2026) distinguishes between the two forms.

The page cites the Périssol, Besson neuf, Robien and Borloo neuf schemes as examples of amortization schemes. An administrative fact sheet presents the two forms under the names "No. 2072-S (Simplified)" and "No. 2072-C (Complete)".

A French real estate investment company (SCI) subject to corporate income tax does not file form 2072; it uses form no. 2065 "accompanied by the tables of the tax return package." The choice between personal income tax (IR) and corporate income tax (IS) has its own page.

Who files the application, and how?

The representative of the SCI (real estate company) must electronically submit the declaration and its attachments: "The representative of the SCI must electronically submit their declaration and attachments." Form 2072-S-SD for the 2025 edition clearly states this in capital letters: the filing must be done electronically.

The online process involves using the SCI's professional account: go to the "Declare" section, then "SCI Income Not Subject to Corporate Income Tax." If the SCI does not yet have a professional account, the page indicates that the representative must create one first. A service provider can also submit the declaration on behalf of the company (see the "Real Estate Civil Company" page: TDFC-EDI procedure).

The form requests gross income, expenses and charges, loan interest, and net income or net loss. It then distributes the result among the partners (section "NET PROFIT TO BE DISTRIBUTED AMONG THE PARTNERS") and lists the number of partners and shares.

The deadline

The declaration must be filed no later than the second working day following May 1st of year N, for rents from N-1. For 2025 income, form 2072-S-SD indicates: "The legal deadline for filing this declaration is set at the 2nd working day following May 1st, i.e. May 5th, 2026".

The same form adds: "You have an additional 15 days when you file your results online." The professional page refers to "15 calendar days" granted to users of online filing procedures. For the 2027 tax return, check the date on the form for that year: the rule is well-established, the date cannot be deduced from this page.

What each partner does

The partner does not file a 2072. He reports his share on his income tax return.

For the micro-property regime, the page adds a condition: the properties held by the company and those owned by the partner must not be subject to a special tax regime. It specifies that the €15,000 threshold applies to "the amount of gross income received by the partner (including their share of the company's revenue)." A partner who only holds shares in a SCI (French real estate investment company) declares their income on line 4BA, attaching the contact details of the companies and the amount of profit per company.

A limited exemption

Rental property companies that provide free housing to their members, and family-owned real estate companies (SCIs), only need to file a single 2072-S-SD form in the year of their incorporation. The professional information page states that they are subsequently "exempt from filing this declaration annually in subsequent years under three conditions": no changes to the information provided (capital distribution, list of properties, occupancy conditions), no income received (including financial income), and no remuneration paid to members. Reread the page before relying on this information.

Declaration of a French real estate investment company (SCI): numerical example (fictitious profile)

Situation. Marie, Hugo, and Léa, private individuals, hold 50, 30, and 20 shares of a French real estate company (SCI) taxed under the personal income tax regime (IR) that rents unfurnished apartments. The gross rent collected during the year is €36,000. The three partners hold only these shares. Assumption: no special tax regime applies to the apartments held by the SCI.

Issue. What form does the SCI file, and how does each partner declare?

Strategy. The partners are private individuals and no special assets are involved: the SCI (French real estate company) files a single 2072-S form online, through its representative. The partners only hold shares in this SCI and do not directly own any housing: they all declare their income on line 4BA, with box 4BE reserved for the partner who also directly owns an unfurnished rental property. Income is then distributed according to the partners' shares.

Result. Marie's share of revenue: 50% of €36,000 (%) = €18,000. Hugo's share: 30% of €10,800 (%). Léa's share: 20% of €7,200 (%). The total is €36,000. Each declares their profit on line 4BA, attaching the SCI's contact information and the profit amount; the SCI files only one 2072-S form for the three partners.

The profile is fictitious. The amounts are assumptions, including the absence of directly owned housing by the partners. It does not predict your situation and does not include any tax calculations.

Declaration of a French real estate company (SCI): what changes depending on your situation

• The nature of the partners (individuals, companies with actual profits tax, companies subject to corporate income tax).
• Assets held: historical monument, bare ownership, housing with amortization.
• The property income regime of each partner, including their other income.
• The presence of financial income or remuneration paid to partners.
• The choice between IR and IS.

The rule depends on your situation. No results are guaranteed.