Supposed to relaunch New real estate salesL’Family donation tax exemption intended to finance the purchase of accommodation “Do not work up to our expectations”admits Pascal Boulanger, president of the Federation of promoters Immobiliers (FPI). This is why Bercy publishes, this Friday, September 5, a tax instruction specifying this measure. As a reminder, the finance law for 2025, promulgated on February 15, exempts tax (of transfer rights free of charge, precisely), for two yearsthe sums of money given by parents, grandparents and great-grandparents to their children, grandchildren and great-grandchildren for the purchase of accommodation for sale in the future of completion (VEFA) or new, that is to say built for at most. “The acquired building can be a accommodation located in a collective residential building or a detached house»»explains the instruction.
If you have no children or grandchildren, this exemption is worth for donations to your nephews and nieces. “By nephew or niece, it is necessary to hear The only children of the donor’s brothers and sisters, excluding, if necessary, those of the spouse of the latter ”specifies the tax instruction. In other words, your donation cannot benefit, for example, to the children of the new spouse of your sister, whom he had from another bed.
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Authentic act versus reservation contract
The exemption applies within the limit of 100,000 euros allocated by the same donor to the same donor (the person who receives), and 300,000 euros Received by Donat. “A child can receive 100,000 euros from each of his parents and 100,000 euros from one of his grandparents, and thus benefit from a cumulative amount of 300,000 euros in donations”illustrates the instruction. Adding that “The gift can be poured several times by the same donor to the same donor, subject to respecting these limits ” respective 100,000 and 300,000 euros. “Are admitted to the benefit of the exemption the donations made by check, by transfer, by mandate or by delivery of species“, We still read in the instruction.
It is still necessary that “The payment of the sums intervened between February 15, 2025 and December 31, 2026”according to the instruction. And it is “It is up to the donor to demonstrate the date of effective payment”. Donary who must also allocate this amount to the purchase of new accommodation no later than six months after receiving it. Very precisely “No later than the last day of the sixth month following the payment”. In the case of a VEFA building, “The date of acquisition corresponds to that of the signing of theAuthentic act of purchaseand not that of the reservation contract ”specifies the instruction. Moreover, “The condition of assignment is not satisfied in the event of the donor contribution of the sum given to a Real estate civil society (SCI) “warns the tax administration.
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Work funded by Maprimerénov ‘
Another exemption condition, the accommodation must be used as a main residence. Also, “The amount of money given cannot be used for the acquisition of dismembered or undivided rights exercised on a building”estimates the tax administration. He “However, it seems possible to admit that the sums given are assigned by the donor to the acquisition of the usufruct of a new building or in VEFA, provided that it is assigned to the main residence of the donor or to rental for main residential use ». As well as “”Acquisition in joint possessioneither from a new building or in VEFA, or usufruct rights exercised on such a building, provided that it is assigned to the use of its main residence or that it is for rental for the use of main residence. ”
The exemption also applies if the sum of money is assigned to carry out the work of energy renovationfunded by Maprimerenov ‘public aid, in the accommodation of which the donor owns and which he uses as a principal residence for at least five years after their completion. “These expenses and work must be carried out by professionals, if necessary qualified”analyzes the instruction. Consequence, “”the donor who carries out work himself energy renovation cannot benefit from the exemption. ”
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Exclusion of nursing homes and student residences
The donor who buys new or VEFA accommodation must use it as a main residence for at least five years from the date of acquisition, as we have seen, or rent it As a main residence for minimum five years, to be entitled to the exemption. The benefit of this applies “Whether rental for main residential use is granted naked or furnished by the donor”, specifies the instruction.
However, “It does not apply to the sums of money assigned to the acquisition, by the donor, of a housing included in an establishment ofAccommodation for the elderly or disabled, or in a Residence with Student Servicesand which he rents the operator of the establishment or the residence for rental ”stipulates the instruction.
