Can I Claim Office Rent and Coworking as a Business Expense in France?

What Direction générale des Finances publiques (DGFiP) says

Rent paid for offices, a shop, a workshop or a coworking desk used by the company is a normal charge that reduces the profit subject to IS, provided it is supported by a lease or a membership contract and booked in the right period. The rent must be for the business: a company cannot deduct rent for a private home. Commercial rents often carry no VAT, and in that case there is nothing to deduct; where the landlord or the coworking operator charges VAT, the invoice shows it and the company can deduct it on the CA3 if it is registered for VAT and the premises serve its taxable activity. The BOFiP also excludes from deduction the VAT on premises that house executives or staff free of charge, so a flat provided to a director is not a way to recover VAT. Premises also bring a local tax. The cotisation foncière des entreprises (CFE) is due by every business with an activity in France unless it is exempt, with the balance due on 15 December. A new business is exempt in its creation year, provided the declaration 1447-C-SD is filed before 31 December of that year, and pays on 50% of the base in the second year. A business address service, a domiciliation, is also a deductible cost, and it is one of the documents the Guichet unique asks for at registration.