IFI: partial exemption for rural property under long-term leases opened beyond family leases
Article 976, III of the General Tax Code is amended: the partial real estate wealth tax (IFI) exemption for rural property let under long-term leases would no longer require a family link between tenant and landlord (spouse, civil partner, cohabiting partner, siblings, ascendants, descendants and their spouses). The other conditions of the article remain.
Measure originators
No official estimate found for this measure.
Measure impact
IFI taxpayers who let farmland under a long-term lease to an unrelated farmer would benefit from the partial exemption. No official cost estimate has been published.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 2 statements
« C’est pourquoi la limitation actuelle de l’exonération d’IFI aux seuls baux à long terme conclus dans un cadre familial me semble trop restrictive. »
Translation: That is why the current restriction of the IFI exemption to long-term leases concluded within the family seems too restrictive to me.
16 October 2026Parliamentary debate · assemblee-nationale.fr« Cet amendement, louable à première vue, est un peu bullshit. »
Translation: This amendment, commendable at first sight, is a bit of bullshit.
16 October 2026Parliamentary debate · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne