19° quater : Tax reduction for interest on deferred payment granted when a farm is transferred

1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to farmers aged under forty who are setting up or have been setting up for less than five years, in connection with the sale of all the assets allocated to the exercise of an agricultural activity,…