When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compulsory pursuant to I of
Article 96.If this limit is exceeded, the non-trading profit is subject to a controlled declaration and the trading profit must be determined according to a real system. Otherwise, profit is determined under the conditions set out in
article 50-0or
Article 102ter, as applicable. However, the controlled declaration of non-commercial profits is compulsory if the taxpayer opts for an actual system for taxing his turnover or commercial profits.

