5: Building lease

Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the articles L 251-1 à L 251-8 du code de la construction et de l’habitation, have the character of income from property within the meaning of Article 14.

I. – Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of Article L 251-5 of the Construction and Housing Code, the lessor may request that the income represented by the value of these properties calculated on the basis of the cost price be apportioned over the year or financial year during…