2030 Winter Games: intermediate rental housing lent to the organising committee keeps its tax benefits
Article 97 of the 2026 Finance Act provides that making intermediate rental housing in the Alpes-Maritimes, Hautes-Alpes, Savoie and Haute-Savoie available to the 2030 French Alps Winter Olympic and Paralympic Games organising committee between 1 January and 30 April 2030 does not call into question the reduced VAT rate of Article 279-0 bis A (no additional tax, time limits suspended), the corporate tax credit of Article 220 Z septies or the property tax exemption of Article 1384-0 A of the General Tax Code.
Measure originators
No official estimate found for this measure.
Measure impact
Institutional owners of intermediate rental housing in the four departments can lend it to the organising committee during the 2030 Games without losing their tax benefits.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel