d: Special schemes for agriculture

In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of tenant farming and sharecropping, or by article L. 462-21 of the same code, relating to farm leases in the departments of Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Pierre-et-Miquelon, does not give rise to…

Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registration duty. However, the balancing payments and capital gains resulting from these exchanges are subject to land registration tax or registration duty at the rate provided for sales of real estate. .