When you purchased your new home, you benefited from a reduced VAT rate. This rate was conditional on assignment to the main residence of the occupant for a period which depends on the date of delivery of the accommodation.
For deliveries made before January 1 , 2014: in the event of transfer of the accommodation within 15 years, you must pay additional tax resulting from the difference between the reduced rate and the normal rate of VAT, reduced by 10% per year of detention beyond the fifth year.
Thus, no repayment of VAT is due when the transfer occurs more than 15 years after delivery.
For deliveries from January 1 , 2014: in the event of transfer of the accommodation within 10 years, you must pay additional tax resulting from the difference between the reduced rate and the normal rate of VAT, reduced by 10%. per year of ownership from the first year.
Thus, no repayment of VAT is due when the transfer occurs more than 10 years after delivery.
However, the benefit of the reduced rate will not be called into question in the event of the occurrence, for the purchaser or his spouse, of the following events:
- death ;
- death of a direct descendant forming part of the household;
- professional mobility involving a journey of more than 70 km between the new place of work and the accommodation in question;
- unemployment for more than one year attested by registration with Pôle Emploi;
- issue of a disability card or a mobility inclusion card with the mention “disability”;
- divorce;
- dissolution of a civil solidarity pact.
- marriage or conclusion of a civil solidarity pact, provided that the property has not been acquired by the or one of the future spouses or partners in the context of joint ownership;
- birth of a child;
- issue of a disability card or a mobility inclusion card with the mention “disability” to one of the dependent children.
As part of the PASS-Foncier system, the cases of questioning the benefit of the reduced rate being specific, it is advisable to refer to the tax instructions BOI-TVA-IMM-20-20-30 for the Pass-Foncier “acquisition land” and BOI-TVA-IMM-20-20-40 for the Pass-foncier “loan with deferred repayment”.
Source: impots.gouv.fr
