| lavorgere wrote:|
|There was a tthread recently which I have been unable to find again regarding being charged a tax relating to the notional rental value of your home if it was registered as your prmises for AE purposes. I think Will posted and said that he had declared one room in the house for this purpose and I wanted to ask if 1) I had understood correctly and 2) how did you do this ? Thank you .|
Yes, you understood correctly, and it was done on a form that was sent as part of the business registration process, relating to taxe professionelle (too long ago to remember much about it).
I also said that this registration was not done under AE, in fact it was several years before AE was even conceived. Although my first year's tax was dealt with under the micro regime, subsequent years were undertaken as réel, which worked out much more economically viable. AE, in particular, was initially exempt from taxe professionelle. I do recall reading about people having been sent forms relating to this tax and there was a lot of confusion about whether it should be completed, or ignored as they were exempt. I suspect those who ignored it may be finding now that they are being charged for the replacement tax on the basis of their entire premises rather than the portion that was declared as being for business use.
Another point was that under the réel regime it was possible to offset costs of lighting, heating etc for the business 'premises', and that offset is not available if you are on AE or one of the other micro regimes.
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