CFE form - which box for section D1 - exonérations
Hi, I am filling in last year’s CFE form (as there has not been one published for this year) and just changing all the references to ‘2024’ to ‘2025’. For the section D1 you pick under which regime you are exempt from the CFE, but after googling the various ones I am none the wiser as to which to pick! I set up my micro entrepreneur in July, with a start date of 1 August, although I am not able to start earning yet as I still don’t have a social security number. Here are the options - which one is it - 1a, 1b or 3? Thanks.
Entreprises nouvelles (art. 1464 B du CGI)
1(a) - du régime de l’article 44 sexies du CGI
1(b) - du régime de l’article 44 quindecies du CGI
2 - Création d’établissement dans une zone France ruralités revitalisation… [I don’t think it’s this one]
3 - Créations d’établissement (art. 1478 bis du CGI)