Exempted Operations in French VAT Law: Agricultural Leases, Unimproved Land and Bare Premises

• The TVA exempts certain operations from value-added tax, such as leases of agricultural land and buildings, undeveloped land, and empty premises
• Leases of agricultural land and buildings involve the rental of rural properties, including equipment and livestock, and can be subject to VAT if the taxpayer opts for it
• Leases of undeveloped land and empty premises are exempt from VAT, unless they are used for commercial purposes or vehicle parking
• The exemption applies to all leases of undeveloped land and empty premises that are considered civil operations, even if conducted by a commercial entity
• Certain specific leases, such as of unaggregated premises or railway connections, are also exempt from VAT
• Leases of residential properties are considered civil operations and are exempt from VAT, even if conducted by a developer awaiting sale of the properties

Source: bofip.impots.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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