Real estate capital gains: Ciotti wants zero tax after 10 years, the left denounces a gift to rentiers

The deputy Eric Ciotti proposes to lower the duration of detention allowing a total exemption of taxes of capital gains of real estate transfer. His bill will be examined by the National Assembly in Commission this Wednesday. Several political groups have deposited amendments to remove this measure.

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There bill of the deputy UDR (Union of Laws for the Republic) Eric Ciotti, aimed at “Relaunch the housing sector”promises animated debates during its examination by the Committee on Economic Affairs of the National Assembly, this Wednesday, June 18. Several political groups have deposited amendments intended to delete the main measure of this text, contained in its first article, namely lowering, at 10 years oldthe duration of detention to benefit from a Total exemption from capital gains real estate. For the record, real estate gains, with the exception of those made on the main residence, are subject to income tax (IR), to the rate of 19%, and to social security contributions 17.2%. An overall taxation of 36.2% on the added value of your second home or a rental investment.

The taxable capital gain, however, benefits fromabatement For duration of detention, which reduce its amount and, therefore, income tax and social security contributions that you will pay on it. Thus, from the sixth to the 21st year of detention, you benefit from a reduction of 6% per year on the added value for the IR, and a reduction of 1.65% for social security contributions. And, after 22 years of detention Good, the added value of sale is fully exempt from income tax. Ditto for social security contributions but at the end of 30 years. Not enough to rush to sell your property! It is therefore to encourage owners to put goods back to the market more quickly, in the current context of housing shortage, that Eric Ciotti wishes to lower the duration of the detention necessary to benefit from a total exemption from taxes of real estate disposal.

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A gain of 3 billion euros for public finances

The LFI-NFP deputies (La France Insoumise-Nouveau Front Populaire) do not hear it from this ear. They wish to purely and simply delete article 1 of the bill, which “Would amount to granting a considerable tax advantage to landowners and real estate rentiers»». An amendment to the socialist and related group also aims to delete the first article from the text. Recalling that the taxation on real estate gains reported 3 billion euros In 2024, they stressed that she “Contributes to the financing of social security and (more broadly) to the state budget”. They also believe that “This tax aims to limit real estate speculation by making long detention more attractive tax”.

The deputies of the Ecologist and Social Group also deposited an amendment to delete this article, which they qualify as “true fiscal gift to multi -owners»». “This measure turns out to be socially unjustified, budgetary costly and in no way able to respond to the housing crisis”they insist.

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Bring the duration of detention to 15 years?

Arguments admitted by deputy Daniel Labaronne (Ensemble for the Republic), who is however less hostile than his colleagues to the bill, proposing, in an amendment, “A balance solution”, consisting of Reduce the duration of detention to 15 years Operating the right to the exemption from tax gains of real estate capital gains. Its amendment also provides for a “Garde-flood”according to which the new buyer of the property undertakes that the accommodation remains a principal residence. Otherwise it will be indebted for a fine equal to 5% of the sale price.

The second measure of Eric Ciotti’s bill, contained in article 3, is also debated. She provides for a “”moratorium»»without further details, on theProhibition to rent thermal colanders. As a reminder, under the climate and resilience law of 2021, the housing classified G on the diagnosis of energy performance (DPE) have been prohibited from rental since January 1. A ban that will strike the goods classified F in 2028, then those rated in 2034. Given the “Cost of energy renovations, often heavy for small donors”, Eric Ciotti thus hears their “Give the time required for adaptation” From their accommodation to energy performance required by law.

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A moratorium on the ban on the rental of thermal colanders

“By maintaining ad vitam æternam energy customers on the rental market, this article 3 denies the fact that the energy decency of a housing constitutes an essential element for Guarantee good living conditions to tenants and preserve their purchasing power ”rumbles the Bastien Marchive deputy (radical party), who filed an amendment in order to delete this provision. The Ecologist and Social Group did the same. The Right Republican group, on the other hand, has deposited amendments to postpone, on January 1, 2029 or until 2030, the prohibition to rent energy housing. Not just because of the heaviness of renovation work but also because “THE DPEon which this ban rests, is unreliable, the Court of Auditors having noted 70% anomalies in 2023»».