To a question asked by the deputy Véronique Louwaguie, the government replied that the exemption from donation duty on donations of sums of money, up to 100,000 euros, allocated by the donee to the construction of his main residence, does not does not apply to sales in the future state of completion (Rep n ° 35345, AN April 27, 2021, p. 3650).
Donations of money granted in full ownership to a child, a grandchild, a great-grandchild or, in the absence of such descendants, a nephew or a niece between July 15, 2020 and June 30 2021, are exempt from free transfer taxes up to a limit of 100,000 euros, if the sums are allocated by the donee to the construction of his main residence.
The exemption provided for by these provisions, derogations from common law and as such, of strict interpretation, is subject to the allocation of the sums given to the construction, and not the simple acquisition, of its main residence by the donee.
In a single-family house construction contract (CCMI), the individual owner of the land, holder of the building permit, is the client who orders the construction of real estate from the builder or the contractor.
On the other hand, within the framework of a contract of sale in the future state of completion (VEFA) the purchaser is not, at any time, responsible for the construction, the function of owner falling to the promoter. builder who is also the holder of the building permit. The sale in the future state of completion is generally tax assimilated to the acquisition of real estate, and not to its construction.
Under these conditions, the acquisition in a future state of completion of a dwelling, which the taxpayer intends to allocate to his principal residence, cannot be analyzed as the construction of his principal residence by a donee. Consequently, the exemption of 100,000 euros does not apply.
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