Section III: Construction. Housing

Except where it takes the place of registration duties under article 664, the land registration tax is not levied on deeds published with a view to the application of legislation on low-rent housing.

Provisions subject to land publicity in deeds transferring property free of charge carried out by départements or communes on behalf of low-cost housing organisations or on behalf of semi-public construction companies whose articles of association comply with the standard clauses appended to decree no. 69-295 of 24 March 1969 and the majority of whose capital is held by public authorities are subject to land publicity tax or registration duty of…

Sont soumis à une imposition fixe de 125 € : 1° Les transferts de biens de toute nature opérés entre organismes d’habitations à loyer modéré, sociétés anonymes de crédit immobilier ou leurs unions et organismes bénéficiant de l’agrément mentionné à l’article L. 365-2 du code de la construction et de l’habitation; 1° bis Acquisitions, made before 31 December 2013, by low-income housing bodies, sociétés anonymes de crédit immobilier or their…

I. – Subject to the provisions of I of l’article 827 (1), the deeds required for the constitution and dissolution of low-cost housing bodies as defined in Book IV of the Construction and Housing Code are subject to land registration or registration free of charge, if they meet the conditions referred to in 1° of I of the article 809, i.e. if they do not involve the transfer of movable…

On condition that express reference is made to the town planning code, deeds, documents, writings and formalities relating to the establishment and implementation of a local town planning plan for communes that have suffered significant destruction as a result of cataclysms or serious events are exempt, subject to the provisions of article 1020, from registration duties.

All deeds, contracts and agreements entered into pursuant to Chapter VII of Title I of Book III of the Town Planning Code relating to the improvement of certain housing estates are exempt, subject to the provisions of article 1020, registration duties.

Deeds, documents and writings relating to the completion of land reparcelling carried out by mutual agreement and relating to land intended for the construction of residential buildings are exempt, subject to the provisions of l’article 1020, from registration duties provided that these regroupings have been the subject of an authorisation given in the forms provided for by the regulations applicable to subdivisions (1). The same exemption applies to deeds, documents…

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The application of this allowance is subject to the following conditions: