Subsection 6: Tax base

Articles in this section · 4

1635 quater H1635 quater I1635 quater J1635 quater K

Article 1635 quater I

French General Tax CodeIn force
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Updated 7 Nov 2023

I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for:


1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and, in French Guiana and Mayotte, the same premises mentioned in the same articles 278 sexies and 296 ter ;


<2° The first one hundred square metres of residential premises and their annexes used as a main residence, this allowance cannot be combined with the allowance provided for in 1°;


3° Industrial premises within the meaning of A of I of Article 1500 or premises for craft use referred to in the first paragraph of Article 1499-00 A and their annexes, warehouses and hangars not open to the public that are commercially operated and covered car parks that are commercially operated.


II.-The low-cost housing organisations mentioned in article L. 411-2 of the French Construction and Housing Code, the semi-public companies mentioned in article L. 481-1 du même code et les sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentionnés à l'article L. 423-1-1 of the same code benefit from the allowance provided for in 1° of I of this article:


1° For constructions or developments carried out as a service of general interest as defined in the ninth to thirteenth paragraphs of article L. 411-2 of the Construction and Housing Code;


2° For other constructions or developments, subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.


The benefit of the allowance provided for in 3° of I of this article is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.


III.-The values resulting from the application of the abatement provided for in this article shall be rounded down, where appropriate, to the nearest euro.

Mariela Petrova

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Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

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Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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