No, but this depends.
​

The money you receive via Sharesub for your shared subscriptions corresponds to a fee sharing among individuals. Given that subscription participation prices are capped at the value of subscriptions, such revenues do not constitute commercial assets. As a consequence, in the majority of countries, as in France, they are calculated as non-taxable amounts according to the tax administration.
★
However, tax and claim allowances depend on the tax residence country of each. If you have any doubts, we invite you to contact the competent tax services to obtain information on this subject.

You can visit the website of the French Tax Administration here for more information.