Article 1384 G of the French General Tax Code
November 7, 2023
New constructions allocated to the main dwelling resulting from demolition operations and reconstitution of the supply of social rental housing demolished under the conditions provided for in articles 6 and 9-1 of law n° 2003-710 of 1st August 2003 on the guidelines and programming for towns and urban renewal and provided for under the agreements mentioned in article 10-3 of the same law may not benefit from the exemptions provided…
