Exemption from the rental income contribution for housing renovated with an ANAH grant

Article 49 of the 2004 Amending Finance Act adds an 11° to Article 234 nonies, III of the General Tax Code: the rental income contribution (CRL, 2.5% of rents) is no longer due, for the fifteen years after completion, on renovated dwellings whose works were at least 15% funded by a grant from the National Housing Improvement Agency (ANAH). The same article changes the computation of property income (Articles 29 and 31) and the CRL base (Article 234 undecies). It applies from the taxation of 2004 income. The CRL was later abolished for individual landlords from 2007.