TLDR: You can benefit from the allowance if your SCI is held entirely, directly or indirectly, by Société Poste Immo and if the buildings concerned are rented or made available to La Poste for the activities provided for by law.
SCIs and buildings concerned
You can benefit from the allowance if the capital of your société civile immobilière is held entirely, directly or indirectly, by Société Poste Immo.
The allowance applies to the property tax base on built properties of buildings that also meet the following conditions:
- they are rented or made available to the société anonyme La Poste by their owners;
- they are exclusively assigned to one or more activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990.
The rate of the allowance is set each year by decree, within the limit of 10%.
Declaration to be made
To benefit from the allowance, you must declare the buildings to the tax office of the place where they are located, before 1 January of the first year of application of the allowance.
You must use the model established by the administration and provide all the elements identifying the buildings.
If you file the declaration late, the allowance applies from 1 January of the year following that of the filing.