XXXV: Tax credit for interest-free repayable advances to finance the acquisition or construction of a principal residence

I. – The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and have their registered office in a Member State of the European Union or in another State party to the Agreement on the European Economic Area that has concluded an administrative assistance agreement with France to combat tax…