Guidance regarding the thresholds for income and sales prices or construction/transfer rights that qualify for a reduced value-added tax (VAT) rate in the social housing sector. It mentions specific provisions in the French tax code and the construction and housing code regarding the application of the reduced VAT rate. It also provides information on income thresholds for individuals and explains how they are calculated based on the maximum thresholds for social rental loans, with specific adjustments. The passage concludes by indicating the applicable income thresholds for the years 2021 to 2023.
Source: bofip.impots.gouv.fr
