- The TVA exempts certain operations from value-added tax, such as leases of agricultural land and buildings, undeveloped land, and empty premises
- Leases of agricultural land and buildings involve the rental of rural properties, including equipment and livestock, and can be subject to VAT if the taxpayer opts for it
- Leases of undeveloped land and empty premises are exempt from VAT, unless they are used for commercial purposes or vehicle parking
- The exemption applies to all leases of undeveloped land and empty premises that are considered civil operations, even if conducted by a commercial entity
- Certain specific leases, such as of unaggregated premises or railway connections, are also exempt from VAT
- Leases of residential properties are considered civil operations and are exempt from VAT, even if conducted by a developer awaiting sale of the properties
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
