11° quater : Tax reduction for investments in social hotel residences

I. – An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a social purpose hotel residence defined in Article L. 631-11 of the French Construction and Housing Code and which is intended for rental, the income from which is taxed as property income. This tax reduction…