Exceptional capital gains allowance on land and buildings sold for housing extended to 2030
In Article 150 VE, I, B, 1° of the General Tax Code, the deadline of 31 December 2027 is replaced by 31 December 2030. The article provides an exceptional allowance on capital gains from the sale of building land or buildings, notably in high-demand areas, where the buyer undertakes to build or create housing, including income-capped, intermediate or social housing.
Measure originators
No official estimate found for this measure.
Measure impact
Sellers of land or buildings sold for housing construction would keep the exceptional allowance for three more years. No official cost estimate has been published.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 2 statements
« La date d’expiration de cet abattement est fixée au 31 décembre 2027. Cela réduira d’autant l’offre d’opportunités foncières requises […] Ce dispositif a été prorogé l’an dernier avec l’aval du gouvernement, ce qui démontre sa pertinence. »
Translation: This allowance is set to expire on 31 December 2027. That will reduce accordingly the supply of land opportunities needed […] This scheme was extended last year with the government's approval, which shows its relevance.
16 October 2026Parliamentary debate · assemblee-nationale.fr« j’ai fait adopter deux amendements visant à prolonger jusqu’en 2030 les dispositifs d’abattement sur les plus-values immobilières en faveur de la création de logements, notamment sociaux. »
Translation: I secured the adoption of two amendments extending until 2030 the capital gains allowance schemes for property sold to create housing, notably social housing.
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
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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