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Showing 471–480 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…when the building is located within the perimeter of this site covered by an approved safeguarding and enhancement plan;b) Or when the building is located within the perimeter of this site covered by…
…xpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an income ta…
…their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express abandonment of income or proceeds, made by taxpayers domiciled i…
…ing the year in respect of which it is established. A decree will set out the reporting obligations and the terms and conditions for applying the provisions of this article.
…nefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for the acquisition and installation of an electric vehicle charging system in…
…own.II. - The tax reduction applies when the following conditions are met:1° The work is authorised and carried out in accordance with the requirements of article L. 622-12 of the Heritage Code;2° The…
…f expenses actually incurred for the contribution to the energy transition of the dwelling they own and which they allocate to their main residence.On condition that the dwelling has been completed fo…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
…they are responsible for. These expenses are deducted up to a ceiling of €3,500 per dependent child and half this amount when the child is deemed to be equally dependent on both parents. This tax cred…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
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