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19° septies: Tax reduction for property restoration in protected areas, run-down old districts and protected zones

Article 199 tervicies of the French General Tax Code

I. – Taxpayers domiciled in France within the meaning of l’article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building: 1° – Located in a remarkable heritage site classified under Title III of Book VI of the Heritage Code: a) Either when the building is located within the perimeter of this site covered by an approved safeguarding and…

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