- The VAT rate of 10 percent applies to intermediate housing deliveries under specific conditions.
- Housing must be rented as a primary residence without VAT for individuals, with tenant income and rent not exceeding certain limits.
- The recipient or usufructuary must be a legal entity.
- Housing must be located in specific areas as defined by the tax code.
- Conditions must be met by December 31, 2024, for certain housing projects.
- New construction or transformation of non-residential spaces into housing is eligible.
- Public consultation is open from April 2, 2025, to June 30, 2025.
- Comments must be sent via email and signed to be considered.
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.
