Do we have to pay Contribution Fonciere des Entreprises (CFE)?
We have a gite business and declare our income directly on our French income tax form each year as it is not our main income. Pensions are our main income also declared, the gite income falls under the relevant thresholds and we pay CSG-CRDS on this. We were requested by Impots a couple of years ago that we needed to register directly with Greffe du Tribunal de Commerce which we duly did as louer en meuble non professional and we were given a SIRET number.
We have just received a letter from Impots saying that we are liable to pay Contribution Fonciere des Entreprises. We have not paid this before, should we have been paying this tax previously or is this due to the recent changes. If we need to pay it do we need to complete the CFE FORM 1447-C-K as we have not been sent this form?