Chapter IV: Provisions common to the taxes, income and profits referred to in Chapters I to III

I. – 1. The low-income housing bodies mentioned in Article L. 411-2 du code de la construction et de l’habitation, with the exception of sociétés anonymes coopératives d’intérêt collectif pour l’accession à la propriété, sociétés d’économie mixte exercising a real estate activity overseas and the bodies mentioned in l’article L. 365-1 of the same code may benefit from a tax credit for the acquisition or construction of new housing in…

5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised on the sale of this property or the shares in the lessor company are passed back to the lessee company in the form of a reduction in the rent and the sale price of the…