The other taxes that can be optimised are the Tax on office premises, annual Tax on parking lots, installation Tax, TASCOM, TLPE and the Tax for the creation of offices.
The Tax on office premises is applicable in Ile-de-France and concerns office premises of more than 100 m², commercial spaces of more than 2,500 m², storage rooms of more than 5,000 m², and parking lots of more than 500 m².
It is often noted that the surface area reported is excessive and claims result in reimbursements.
The annual Tax on parking lots is applicable to parking areas that are subject to the Tax on office premises. It was established in 2015 and in fact, is a tax surcharge.
The installation Tax succeeds the local equipment Tax and replaces about ten former taxes and contributions. It is settled when a building permit application or a preliminary declaration of work is submitted.
A tax appeal to the administration is fully indicated because mistakes often generate excessive tax.
The TASCOM (Tax on Commercial Spaces) is applicable to businesses with sales areas of more than 400 m².
Operators of large supermarkets can therefore seize the opportunity to economise because this tax, which is currently very poorly controlled by communities, is often the subject of tax reductions.
The TLPE (Local Tax on External Advertisement) is an optional tax applicable to advertising media visible from the thoroughfare. Opportunities for optimisation are regularly identified following the recalculation of measurements of the surface areas of signs.
The Tax for the creation of offices or shops in Ile-de-France is to be paid when there is construction, reconstruction, renovation, transformation or extension work.