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…