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To promote housing, the government does not hesitate to work hard: tax credits, extension of the PTZ, relaxation of the rental investment system... but also a significant relief from taxation on transfer taxes for donations estate. Focus on what will change with the 2015 Finance Law...

Two exceptional tax reliefs for donations

To promote real estate donations between individuals, the government is not doing anything about it: the 2015 finance law was born not one but two devices temporary exemption from transfer duties for donations; the first concerns building land and the second new housing.

In case of freehold donation of a building plot between 1 January and 31 December 2015, an exceptional allowance may be granted on transfer duties. The amount of this allowance simply varies according to the relationship between the donor (the person making the donation) and the donee (the beneficiary): 100 000€ for a donation "in direct line" (inter-generational: between grandparent, parent, child and grandchild), to his spouse or PACSé partner, 45 000€ for a donation between brothers and sisters, and 35 000€ for another donation.
The condition sine qua non: that the donee agrees to finish the work and build the living space on this land within 4 years after the donation. Achievement that will have to be proven and justified, of course.

Another significant reduction is that for donations of new housing. The amount of the abatement is the same and varies depending on the relationship (up to 100 000 euros for a rental in a direct line), only the conditions differ.
To begin, the abatement starts on January 1, 2015, but concerns dwellings whose building permit was granted between September 1, 2014 and December 31, 2016.
Then, the donation must be made within 3 years after obtaining the building permit.
Finally, the built property must never have been occupied.

Good to know: these allowances are independent of any other device concerning donationsbut can only be used once by the same donor.


You will also be interested in:

  • The device Censi-Bouvard
  • The Alur law
  • The Malraux law


Video Instruction: Real Estate Donations