The finance law for 2022 could modify the rules of the VAT option applicable to the management of real estate funds.
Please note, this is not the option for VAT exercised by the lessors of buildings but the option for VAT on “financial” transactions, in particular exercised by management companies.
Today, this last option is a “global” option.
Thus, in the event of an option, all commissions are concerned except those which are excluded from the scope of the option by law (eg commissions received during the placement of shares – article 260 C, 12 ° of the CGI ). This “all or nothing” regime may have led some management companies not to opt, or to renounce an option initially exercised.