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Fiscalité

Corporate SCI

Real Estate Civil Company subject to Corporate Tax

Definition

A property holding entity opting for corporate-level taxation. It permits structured asset depreciation mechanisms to offset operational income, though it yields higher tax liabilities on ultimate capital gains.

FR

SCI à l'IS

Société Civile Immobilière à l'Impôt sur les Sociétés

Keywords

sci isimpot sur les societesamortissementcomptabiliteoptimisation