TL;DR: You cannot infer a general rule for all income from crowdfunding. The source examined concerns companies and entities subject to corporate income tax and the calculation of net financial expenses, in which certain financial income linked to crowdfunding may be taken into account.
Scope of the rule
The BOFiP applies to companies and entities subject by operation of law or by election to corporate income tax, as well as French establishments of a foreign company meeting the conditions for being subject to corporate income tax in France.
Within this framework, crowdfunding is one of the new forms of financing that may fall under the regime limiting the deduction of net financial expenses.
How the amounts are taken into account
Net financial expenses correspond to deductible financial expenses reduced by financial income and other equivalent taxable income that remunerate amounts left or made available to the company.
Amounts received through crowdfunding may therefore be taken into account in this calculation when they have the nature of financial income or equivalent income falling within the scope of this regime. This rule concerns the tax calculation of a company subject to corporate income tax; it does not constitute a general rule for taxing all income from crowdfunding.
What you cannot conclude
The sources examined do not make it possible to determine the tax treatment of income from crowdfunding received by an individual. Nor do they make it possible to establish a tax category, rate, form, deadline or filing procedure for all the income concerned.
The general page devoted to income tax filing does not, by itself, specify the specific tax treatment of income from crowdfunding. You therefore cannot conclude that all forms of crowdfunding are taxed identically, without taking into account the nature of the financing and the status of the recipient.
Conclusion
The documented conclusion is limited to the corporate income tax regime and the calculation of net financial expenses. For other situations, the information provided does not make it possible to confirm a general taxation rule.