Question 14361 — taxes and duties

Summary

Ms. Amélia Lakrafi draws the attention of the Minister of Territorial Cohesion and Relations with Local Authorities to the costs that can be deducted in the context of property transfers giving rise to capital gains. Indeed, the costs borne by the seller at the time of the transfer can only be accepted as a reduction in the transfer price if their amount is justified (CGI, append. III, art. 41 duovicies H). They mean exclusively: costs paid to an intermediary or agent, costs linked to certifications and diagnostics made compulsory by the legislation in force on the day of the transfer (asbestos, lead, gas, energy performance, termites, Carrez law, etc.), eviction compensation paid to the tenant by the owner who sells the rented property free of occupation. The same applies to the compensation paid to the tenant by the purchaser on behalf of the seller, which also constitutes an increase in the price (see I-B-1 § 40), fees paid to an architect for work studies enabling prior approval for a building permit to be obtained and costs incurred by the seller of a building in order to obtain from a creditor the release of the mortgage encumbering this building. However, since the ALUR Law, which has considerably increased the documentary process linked to the sale, the seller must provide the list of published amendments to the co-ownership regulations, the cost of which, which can be high, remains his responsibility. The same applies to the provision by trustees of the pre-dated state and the dated state, who often charge prohibitively for these documents, the amount of which is still not capped. Also, given the significant amount of tax on real estate capital gains (19% for income tax and 17.20% for social contributions, i.e. 36.20% in total), it asks for its position regarding the addition, to article 41 duovicies H, of the justified costs borne by the sellers for the provision of amendments to the co-ownership regulations, the pre-dated state and the dated state.

Machine translation from French. The official text remains authoritative.

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