Question 17067 — taxes and duties

Summary

Ms. Alexandra Valetta Ardisson draws the attention of the Minister of the Economy and Finance to the instability of tax rules, particularly concerning the taxation of real estate capital gains since 2010. The MP was alerted by residents of her constituency to the fact that the different mandates have successively transformed the legislation relating to real estate capital gains, which is the source of confusion and difficulties for the citizens concerned. When calculating the added value of a home other than the main residence, a reduction is applied in relation to the duration of ownership. The calculation methods are determined by income tax and social security contributions. However, since 2010, the MP has noted that these rates have continued to fluctuate from one legislation to another, thus profoundly transforming tax systems. This may have damaging consequences for our fellow citizens, especially since according to INSEE figures, in France in 2017, out of 100 homes, 10 were second homes. Until 2010, capital gains were taxable at source at 16%, plus 12.1% social security contributions, after application of a 10% reduction per year of ownership beyond the fifth and a fixed annual reduction of 1,000 euros. In 2011, the overall rate taxation has increased as have social security contributions and taxes. Furthermore, before February 1, 2012, real estate capital gains linked to sales of second homes were exempt from tax after 15 years of ownership. Then, from February 1, 2012, the holding period for an owner to be exempt from taxes increased to 30 years, at a progressive rate. Therefore, in view of these changes frequent, she asks him to please clarify his intentions to promote the stability of tax rules, in particular those concerning the taxation of real estate capital gains.

Machine translation from French. The official text remains authoritative.

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