Capital gains exemption on the sale of air rights (building upward) extended to 2029
In the first sentence of Article 150 U, II, 9° of the General Tax Code, the deadline of 31 December 2026 is replaced by 31 December 2029. The scheme exempts from income tax the capital gain on the sale of the right to build an additional storey on a building, provided, according to the explanatory statement, that the buyer builds housing within four years.
Measure originators
No official estimate found for this measure.
Measure impact
Owners selling the right to build above their building to create housing would remain exempt from capital gains tax 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 · 1 statement
« Il est proposé de la reconduire jusqu’au 31 décembre 2029, dans la mesure où cette niche a été un accélérateur de projets. Sans elle, les projets de surélévation seront bloqués. »
Translation: It is proposed to extend it until 31 December 2029, since this tax break has accelerated projects. Without it, rooftop extension projects will be blocked.
16 October 2026Parliamentary debate · assemblee-nationale.fr
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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