Solidarity property companies: contributions repayable after five years instead of seven while keeping the tax reduction

Article 27 of the 2026 budget act amends Article 199 terdecies-0 AB of the General Tax Code: to keep the income tax reduction for subscriptions to the capital of solidarity property companies, contributions must not be repaid before the end of the fifth year following the subscription, instead of the seventh. This period is thus aligned with the share holding period, already set at five years.