19° decies : Tax reduction for rental investments and affordable rented accommodation

I. – Taxpayers domiciled in France within the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwelling in a future state of completion or a dwelling that has been completed for at least fifteen years that has undergone renovation or refurbishment or that undergoes renovation or refurbishment work if the…

I. – 1. Taxpayers domiciled in France within the meaning of l’article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an income tax reduction provided that they undertake to rent it bare for use as their main home for a minimum period of nine years. 2. The tax reduction applies under the…

I. – A. – Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of completion in a collective dwelling building benefit from an income tax reduction provided that they undertake to rent it bare for use as their main residence for a minimum period set,…

I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property is let under one of the agreements mentioned in articles L. 321-4 or L. 321-8 of the French Construction and Housing Code, for which the date on which the application for approval is registered by the…