Seven-year property tax and CFE exemptions for agricultural anaerobic digestion facilities

Article 60 of the 2015 Finance Act creates two automatic exemptions for agricultural anaerobic digestion (production of biogas, electricity and heat under Article L. 311-1 of the Rural Code): a seven-year exemption from property tax on buildings for facilities completed from 1 January 2015 (Article 1387 A bis of the General Tax Code) and a seven-year exemption from the business property contribution (CFE) for activities starting from that date (Article 1463 A). The exemptions require a declaration and compliance with the EU de minimis aid regulation. The former optional exemption under Article 1387 A is limited to facilities completed before 1 January 2015.