Juan Carlos Heder

It is about that which carries on its activity on a purely usual and constant basis and with lucrative aim.

In the French tax system, the profits and premiums perceived by an owner intervening professional are subjected to income tax benefit non commercial professionals.

The mode of the most been worth professional with short and long-term is applicable, with possibility of total exemption if the activity has been carried on for more than five years, for the small holders (maximum sales turnover 90,000 € HT by year). There is a possibility of partial exemption between 90,000 and 126,000 €.

The tax of solidarity on fortune is not applicable to the value of the horses in the event of followed occupation on a purely principal basis.