Section 2: Special provisions for investment in leisure property.

Articles 199 decies E, 199 decies EA and 199 decies G of the French General Tax Code set out the rules applicable to tax reductions granted for the acquisition and, where applicable, the renovation of certain accommodation forming part of a classified tourist residence.

Article 199 decies F of the French General Tax Code sets out the rules applicable to tax reductions for work carried out on certain accommodation forming part of a classified tourist residence or a classified residential tourist village, or intended for letting as furnished tourist accommodation.