1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

I. – The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer’s private assets for part of the time elapsed since its acquisition, in accordance with the rules of articles 150 U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land that…

I. – The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis. II. – Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I…

I. – Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met: 1° The activity must have been carried on for at least five years; 2° The transfer is made for consideration and relates to a sole proprietorship or to all of…

I. – Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after application of a deduction of 10% for each year in which they are held in respect of the financial year in which the capital gain is realised beyond the fifth year when these capital gains relate to: 1° Built or…