Updating of the tax for the creation of offices, commercial and storage premises in the Paris Region

Real Estate

Tuesday January 5 2021

by Lasaygues

A decree of 23 December 2020 (NOR: LOGL2036977A, JO 31 Dec. 2020) updates, for the period between 1 January 2021 and 31 December 2021, the rates per square metre for the calculation of the tax for the creation of office, commercial and storage premises in the Île-de-France region (C. urb., art. L. 520-1 and L. 520-8).

Order of 23 December 2020 relating to the annual updating of the rates per square metre for the calculation of the tax for the creation of office, commercial and storage premises in the Ile-de-France region (articles L. 520-1 and L.520-8), extract : (…) Article 1 The provisions of this decree apply to operations subject to the tax for the creation of office premises, commercial premises and storage premises in the Ile-de-France region as it results from Article 50 of Law No. 2015-1786 of 29 December 2015 on rectifying finance for 2015, codified in Articles L. 520-1 et seq. of the Urban Planning Code (…)

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