Capital gain on former main home after moving into a care facility: sale deadline extended from two to three years
Additional article adopted by the National Assembly at first reading. In article 150 U II 1° ter of the General Tax Code, the period within which an elderly or disabled person who has moved into a specialised facility can sell their former main home while remaining exempt from capital gains tax would rise from two to three years. The amendment sets no application date.
Measure originators
No official estimate found for this measure.
Measure impact
Affects elderly or disabled people living in care facilities (nursing homes, etc.) and their families: they would have one more year to sell the former home without losing the capital gains exemption, subject to the other conditions of article 150 U.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 1 statement
« Aujourd’hui, le délai de deux ans apparaît très insuffisant au regard des difficultés que peuvent rencontrer les personnes concernées et leurs familles. »
Translation: Today, the two-year period appears very insufficient given the difficulties that the people concerned and their families may face.
8 October 2026Amendment · assemblee-nationale.fr
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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