The French tax authorities have incorporated in their guidelines the Ministerial answer Lagarde dated 5 February 2013 (RM Lagarde n°4295 JO AN dated 5 February 2013, p. 1307) specifying the tax consequences of a late registration of a SCI. Thus, the tax consequences of the cessation of business do not have to apply under certain conditions (BOI-IS-CESS-20-20-20130613 n°285 dated 13 June 2013).

As a reminder, the SCI established before 1 July 1978 were required to register before 1 November 2002. Otherwise, they lost their legal status after this date and were reclassified as "société en participation".