PURPOSE OF THE ACQUISITION
.As regards the nature of the building to be used as accommodation, the law provides for the grant of tax relief:
- on places to be constructed in a residential area and on which a building can be erected immediately by virtue of building regulations;
- on property intended to be used as the owner’s main, personal and effective residence. Buildings under construction are also included;
- on annexes to existing buildings, whether or not built up: by way of example, built-up annexes include garages, sheds, barns; non built-up annexes include gardens. All these annexes can either be adjoined to or separate from the main residential property, but must be close to it.
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