Two regimes
Income tax and social levies use different schedules.
Tax reform · Plan de Rupture
6.04 — Exempt property capital gains after ten years
The measure would sharply shorten the exemption period and must distinguish income tax, social levies, main homes and furnished rentals.
What the Plan proposes
Plan source: Gain pour les ménages — effet sur les transactions à expertiser. The title and stated effect are preserved from the public edition; this page adds an initial legal and operational architecture for expert review.
The measure would sharply shorten the exemption period and must distinguish income tax, social levies, main homes and furnished rentals.
Status: structured civic prototype requiring expert review before filing or implementation.
Current system
For a taxable second home, full exemption currently arises after 22 years for income tax and 30 years for social levies. Main homes follow a separate regime.
Implementation path
- Define scopeSpecify properties, taxpayers, acquisition dates and exclusions.
- Rewrite allowancesAmend the Tax Code and notarial calculation forms.
- Estimate extra salesModel volumes, prices and transfer taxes.
- Prevent avoidanceAddress contributions, split ownership and artificial use changes.
Key risks
Price effect
More supply can affect prices and local revenue.
Transition
Owners near old thresholds may shift sale dates.
Furnished rentals
Rules must coordinate with rental regimes.
Indicators to publish
| Indicator | Before | After | Purpose |
|---|---|---|---|
| Scope and population | Baseline | Annual value | Prevent perimeter changes |
| Budget effect | Estimate | Cash collected or spent | Separate promise from execution |
| Transition cost | Disclosed | Multi-year tracking | Calculate net effect |
| Appeals and errors | Initial rate | Corrected rate | Protect rights |