11° bis : Tax reduction for investment in leisure property

Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalisation zone and who intends to rent it out, the proceeds of which are taxed in the land income category, benefits from an income tax reduction. The fact that a minority of the rent is indexed…

The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By way of derogation from the first and third paragraphs of the aforementioned article, the tax reduction applies to housing located in classified resorts covered by Section 2 of Chapter III of Title III of Book I…

1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditure relating to a dwelling, forming part of a tourist residence classified in a rural regeneration area or in an area, other than a rural regeneration area, included…

The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that the shareholder undertakes to retain all of his or her shares until the end of the nine-year period referred to in the fifth paragraph of article 199 decies E. In addition, the reduction does not…

I. – A. – Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-557 du 10 juillet 1965 fixant le statut de la copropriété des…