Article 33 quinquies of the French General Tax Code
November 8, 2023
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles L. 252-1 to L. 252-4 of the Code de la construction et de l’habitation (Building and Housing Code) have the status of property income within the meaning of the article 14. However, the income represented by the value of construction, reconstruction or extension work carried out by the…
