- Real estate transactions under social homeownership schemes may qualify for reduced VAT rates of 5.5% or, where applicable, 10%, under French CGI articles 278 sexies and 278 sexies-0 A.
- The rules covered apply to five categories: approved/conventioned lease-to-own operations, housing in designated urban policy zones, social homeownership with deferred land acquisition, homeownership with deferred repayment loans, and social homeownership under a real solidarity lease.
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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