Question 22077 — taxes and duties

Summary

Mr. Alain Perea questions the Minister to the Minister of Territorial Cohesion and Relations with Local Authorities, responsible for cities and housing, on the technical arrangements for benefiting from the tax incentive relating to the renovation of old buildings, introduced by the finance law for 2019. In a number of degraded neighborhoods and the heart of the city, the geographical target of the system, the improvement of the building, particularly energy, may require a complete destruction-reconstruction of the property with an ambitious aim of urban renewal. In this case, he asks him to specify whether the lessor-owner can claim, within the limits of the ceilings set by law, the benefit of this system dedicated to renovation work.

Machine translation from French. The official text remains authoritative.

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