Section I: Compulsory tax

1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of section 2 of chapter III of title III of book I of the tourism code, an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property and immovable…

The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584, when the following conditions are met: 1° The transfer is part of a transaction consisting of: a) Either sales by lots triggering the right of pre-emption provided for in Article 10 of Law no….

Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than the first transfer, of each of the units in non-trading property capitalisation companies mentioned in Article L. 443-6-2 of the Construction and Housing Code representing fractions of buildings. The provisions of article 1594 E are applicable.