Zero tax on real estate gains after 10 years, it is not won in the Assembly!

The National Assembly examines in public session, this Thursday, June 26, Eric Ciotti’s bill, aimed at lowering the duration of detention allowing total exemption from taxes of real estate transfer. 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 heated debates during its exam in public session by the National Assembly, this Thursday, June 26 in the afternoon. 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 deputies of the socialist and related group do not hear this ear. They wish to purely and simply delete article 1 of the bill. 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”.

Their colleagues LFI-NFP (La France Insoumise-Nouveau Front Populaire) also want to delete this article, which “Would amount to granting a considerable tax advantage to landowners and real estate rentiers»». 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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Moratorium on the prohibition of rental of thermal colanders

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.

“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, like LFI-NFP and the Socialists. “”While France has nearly 5 million thermal colanders in the park of main residences, it appears essential to support the continuation of this system ”, argues the socialist and related group.