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What is the basis for cotisation fonci猫re des entreprises (CFE) tax?

SDJP15
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I have looked through your responses to other cotisation fonci猫re des entreprises (CFE) tax related questions. It is clear that auto-entrepreneurs businesses in France now have to pay the CFE and that the amount is based on the commune and income bracket.

However, for what I recall, the tax office is also looking at the amount of space dedicated to your business. What if you are someone who works mostly in other people’s houses (providing tutoring services) or works from a coworking space?

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