{"id":2914,"date":"2025-03-27T18:41:45","date_gmt":"2025-03-27T17:41:45","guid":{"rendered":"https:\/\/fondation-inserm.org\/inserm-foundation\/who-we-are-2\/"},"modified":"2025-03-28T10:09:51","modified_gmt":"2025-03-28T09:09:51","slug":"who-we-are-2","status":"publish","type":"page","link":"https:\/\/fondation-inserm.org\/en\/inserm-foundation\/who-we-are-2\/","title":{"rendered":"what is the IFI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2914\" class=\"elementor elementor-2914 elementor-2892\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ca581e e-flex e-con-boxed e-con e-parent\" data-id=\"0ca581e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-976f964 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"976f964\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><\/span><a href=\"https:\/\/fondation-inserm.org\/en\/\"><span class=\"hfe-breadcrumbs-text\">Home<\/span><\/a><\/li><\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a25c78 e-con-full e-flex e-con e-parent\" data-id=\"7a25c78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1e8fdbd e-con-full e-flex e-con e-child\" data-id=\"1e8fdbd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec7f597 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"ec7f597\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">What is the IFI?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4738d6 e-con-full e-flex e-con e-child\" data-id=\"d4738d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7622d6b animation-cercle0  zindex0 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"7622d6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"469\" height=\"328\" src=\"https:\/\/fondation-inserm.org\/wp-content\/uploads\/2024\/12\/Illustration_chercheuse-1.png\" class=\"attachment-large size-large wp-image-2586\" alt=\"\" srcset=\"https:\/\/fondation-inserm.org\/wp-content\/uploads\/2024\/12\/Illustration_chercheuse-1.png 469w, https:\/\/fondation-inserm.org\/wp-content\/uploads\/2024\/12\/Illustration_chercheuse-1-300x210.png 300w\" sizes=\"(max-width: 469px) 100vw, 469px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffb6ee3 e-flex e-con-boxed e-con e-parent\" data-id=\"ffb6ee3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d1ca586 e-con-full ancress e-flex elementor-invisible e-con e-parent\" data-id=\"d1ca586\" data-element_type=\"container\" data-e-type=\"container\" id=\"soutenir-fondation\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_tablet&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3c40442 e-flex e-con-boxed e-con e-child\" data-id=\"3c40442\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d1c6db9 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d1c6db9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The real estate wealth tax (IFI) applies only to taxpayers&#8217; non-professional real estate assets and &#8220;paper stones&#8221; (SCPI, OPCI).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7f6b56 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d7f6b56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This is a declaratory tax, paid by individuals whose net taxable real estate assets on January 1 of each year are worth \u20ac1.3 million or more.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c537c2 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"6c537c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Taxation applies to the value of assets in excess of \u20ac800,000 according to the following progressive scale:<\/p><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-197d383 e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"197d383\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInDown&quot;,&quot;animation_tablet&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-ebe42fc e-con-full e-flex e-con e-child\" data-id=\"ebe42fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5c25f8 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"b5c25f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> <span class=\"line\">How do I file my IFI tax return?<\/span> <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7487b37 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"7487b37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If your real estate assets exceed \u20ac1.3 million, you now have to declare your wealth tax (IFI) at the same time as your annual tax return.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf06ef5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"cf06ef5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>All you need to do is specify the composition of your net taxable real estate assets in the attached documents. As a general rule, you are not required to enclose supporting documents, but it is important to keep them on hand for the tax authorities. The tax authorities may ask you at any time for the documents needed to justify the composition or valuation of your assets on January 1 of each year.  <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c7beb6 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"5c7beb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When you file your IFI tax return, indicate the amount of your donation in <strong>box 9NC<\/strong> of the 2042-IFI tax form. The Inserm Foundation will send you a <strong>tax receipt<\/strong>, which you should keep in case of a request from the tax authorities. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80829ab exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"80829ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>What assets must be declared for the IFI?<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-846d883 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"846d883\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Your wealth tax return (IFI) must include all the real estate in your estate portfolio, including your principal residence, even if a 30% discount applies to the latter.<\/p>\n<p>All other properties &#8211; second homes, leased properties, etc. &#8211; must be included in your IFI return. &#8211; must be included in your IFI return, with the exception of real estate used for professional purposes. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3fb189 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d3fb189\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The law provides for the exemption from taxation of certain assets, notably business assets, such as those used in the operation of a company that owns these assets, or those used in the taxpayer&#8217;s main business, even if this is carried out on an individual basis.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c87284b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"c87284b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>What is the deadline for making an IFI-deductible donation?<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-936d5b5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"936d5b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The dates for declaring your real estate tax (IFI) are now the same as those for your income tax (IR). Your IFI return should therefore be sent in at the same time as your IR return, in the spring (the dates have not yet been set). <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1552107 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"1552107\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>How to reduce your IFI?<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16cbba0 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"16cbba0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>By making a donation to the <strong>Inserm Foundation<\/strong>, you can benefit from a tax reduction of <strong>75% of the amount donated<\/strong> on your <strong>Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI)<\/strong>, up to a limit of <strong>\u20ac50,000<\/strong> per year.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f7fc8a e-con-full ancress e-flex elementor-invisible e-con e-parent\" data-id=\"2f7fc8a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_tablet&quot;:&quot;none&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe1cb65 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"fe1cb65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"327\" src=\"https:\/\/fondation-inserm.org\/wp-content\/uploads\/2025\/03\/IFI-768x327.png\" class=\"attachment-medium_large size-medium_large wp-image-2895\" alt=\"impot sur la fortune immobili\u00e8re\" srcset=\"https:\/\/fondation-inserm.org\/wp-content\/uploads\/2025\/03\/IFI-768x327.png 768w, https:\/\/fondation-inserm.org\/wp-content\/uploads\/2025\/03\/IFI-300x128.png 300w, https:\/\/fondation-inserm.org\/wp-content\/uploads\/2025\/03\/IFI.png 945w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a3e4d11 e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"a3e4d11\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_tablet&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-a86e9e6 e-con-full e-flex e-con e-child\" data-id=\"a86e9e6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-f83e8bd e-con-full e-transform e-flex elementor-invisible e-con e-child\" data-id=\"f83e8bd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_tablet&quot;:&quot;none&quot;,&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-2.26,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t<div class=\"elementor-element elementor-element-d546a5e e-con-full e-flex e-con e-child\" data-id=\"d546a5e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9e1d15f e-con-full e-flex e-con e-child\" data-id=\"9e1d15f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ae3a0d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"7ae3a0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Info<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-157dca3 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"157dca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>To calculate the amount of your donation and reduce your IFI to zero, <\/strong><strong>here&#8217;s the formula to use:<\/strong><\/p>\n<p><strong>Amount of your donation = IFI\/0.75<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c0f1add e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"c0f1add\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInDown&quot;,&quot;animation_tablet&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-ec55d81 e-con-full e-flex e-con e-child\" data-id=\"ec55d81\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2b47bb exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d2b47bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A commitment to research<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc07a9d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"dc07a9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Your donation helps <strong>finance innovative scientific projects<\/strong> and support researchers engaged in the fight against disease. By contributing to the Inserm Foundation, you play an active role in health advances and in improving tomorrow&#8217;s healthcare. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74128e5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"74128e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Can I benefit from both an IFI reduction and an IR reduction?<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b42fb5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"5b42fb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes, it is possible to split a donation between these two tax schemes. Once the deduction limit for the Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI) has been reached, the excess amount can be deducted from the Imp\u00f4t sur le Revenu (IR), up to a limit of 20% of net taxable income, and can be carried forward for up to five years. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb59bb3 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"bb59bb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To optimize your tax return, it is advisable to make two separate donations in order to obtain two tax receipts. If you lose one of them, you can request a duplicate from the Donor Relations Department. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8bced exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"5f8bced\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>How do I make an IFI donation?<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac2379 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"2ac2379\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><strong>Online<\/strong>: via a secure form on the <strong>Inserm Foundation<\/strong> website.<\/li>\n<li><strong>By cheque<\/strong>: by sending your donation to Relation Donateurs &#8211; Fondation Inserm: 2 &#8211; 10 rue d&#8217;Oradour-sur-glane &#8211; 75015 Paris<\/li>\n<li><strong>By bank transfer<\/strong>: by contacting the Foundation on 07 64 43 23 64 or by e-mail at fondation.contact@inserm.fr<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home What is the IFI? The real estate wealth tax (IFI) applies only to taxpayers&#8217; non-professional real estate assets and &#8220;paper stones&#8221; (SCPI, OPCI). This is a declaratory tax, paid by individuals whose net taxable real estate assets on January 1 of each year are worth \u20ac1.3 million or more. Taxation applies to the value &hellip; <a href=\"https:\/\/fondation-inserm.org\/en\/inserm-foundation\/who-we-are-2\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;what is the IFI&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2645,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_eb_attr":"","footnotes":""},"class_list":["post-2914","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is the IFI<\/title>\n<meta name=\"description\" content=\"The real estate wealth tax (IFI) applies only to taxpayers&#039; non-professional real estate assets and &quot;paper stones&quot; (SCPI, OPCI).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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