Equine taxation – A strategic issue for horse professionals

Taxation of equine activities is complex and closely depends on the legal qualification of the activity: agricultural or commercial. This distinction affects the tax regime, social contributions, reporting obligations and exemption schemes.

Applicable tax regimes – A tailored analysis

Depending on the nature of your activity (breeding, training, boarding, trading, enhancement), you may fall under:

  • The agricultural profits regime (BA) or micro-BA
  • The industrial and commercial profits (BIC) regime or corporate tax
  • Agricultural VAT or the general regime

Legal qualification does not depend on the corporate form, but on the economic reality and applicable texts (Rural Code, General Tax Code, BOFiP doctrine).

High-stakes tax schemes

Some regimes offer significant tax advantages, subject to conditions:

  • Exemption of professional capital gains for agricultural businesses (Article 151 septies of the CGI)
  • Reduced agricultural VAT for certain operations (reproduction, enhancement)
  • Exemption from CFE and property tax for agricultural activities

These schemes only apply if the activity is correctly qualified and declared.

Our support

Equine taxation cannot be improvised.

INSCIO advises you on the tax regime suited to your project, considering legal, social and asset-related issues ⤵