II: Special schemes

Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:

A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable consideration of building land and new buildings referred to in 2° of 2 of I of article 257 when they are subject to value added tax, except where the terms and conditions set out in article 268 ;

B. Transfers of ownership made between owners participating in urban renewal operations and the renewal body. However, as regards the tax or duty relating to property handed over to former owners in consideration of their claim on a renovation body, the benefit of the rate reduction may only be claimed up to the amount of the claim on the renovation body;

C. Free transfers to public authorities of classified land, as referred to in Article L. 113-3 of the town planning code;

D. I. Acquisitions of rural properties on condition:

1° That on the day of acquisition the properties have been farmed for at least two years:

- either by virtue of a lease granted to the acquiring natural person, his spouse, his ascendants or the ascendants of his spouse or to the acquiring legal entity;

- or by virtue of a provision by the lessee for the benefit of the acquiring legal entity;

2° That the purchaser undertakes, for himself and his successors in title free of charge, to personally develop the said property for a minimum period of five years from the date of transfer of ownership. If this undertaking is not fulfilled, or if the property is disposed of for valuable consideration in whole or in part within this five-year period, the purchaser or his successors in title are, subject to force majeure, automatically deprived of the benefit of the reduced rate for properties which they cease to operate or which are disposed of for valuable consideration. However, the alienation of the acquired property granted for valuable consideration by the purchaser to a descendant or spouse of the latter does not entail forfeiture of the benefit of the reduced rate, if the sub-purchaser undertakes to personally continue the operation until the expiry of the five-year period from the date of the initial transfer of ownership.

When the disposal of the property acquired with the benefit of the reduced rate results from an exchange, the commitment made by the purchaser is carried over to the rural property acquired in counter-exchange on condition that this property has a value at least equal to that of the property transferred.

The contribution of the property acquired under the conditions provided for in the first and second paragraphs to a groupement foncier agricole, a groupement d'exploitation en commun, a limited liability farm or a société civile d'exploitation agricole may not have the effect of calling into question the levying of land registration tax at the reduced rate, provided that the contributor makes a commitment in the deed of contribution for himself, his spouse and his successors free of charge to retain the shares until the expiry of the five-year period from the date of the initial transfer of ownership.

When the enjoyment of property acquired under the conditions provided for in the first two paragraphs is granted for valuable consideration to one of the companies referred to in the third paragraph, the benefit of the reduced rate is maintained if the purchaser or his successors free of charge continue to personally develop the said property within the framework of the company, until the expiry of the period of five years from their date of acquisition.

II. Purchases of property as referred to in I made under the same conditions with a view to the installation of a descendant of the purchaser who has reached the age of majority. In such cases, the undertaking to farm is given by the descendant. The transfer or rental of the property acquired by the purchaser to the installed descendant does not entail forfeiture of the benefit of the reduced rate.

E. I. Acquisitions of rural property located in the rural revitalisation zones defined in II of Article 1465 A, which are made by farmers receiving aid for the installation of young farmers provided for in Articles D. 343-9 et D. 343-13 du code rural et de la pêche maritime, whether the interested parties are individual farmers or members of an agricultural non-trading company, for the portion of the price or value not exceeding €99,000, regardless of the number of acquisitions, provided that they take place during the four years following the granting of the aid, that the deed specifies the value of the land acquired since that date by the purchaser who benefited from the reduced rate and is supported by a certificate issued free of charge by the departmental director of agriculture and forestry specifying the date on which the aid was granted.

II. Acquisitions of rural property located in the areas provided for in I, provided that the purchaser makes an undertaking in the deed of acquisition, for himself and his successors in title free of charge, to prove, no later than at the end of a period of one year from the date of transfer of ownership, that the property acquired has been given on a long-term lease or a transferable lease to a young farmer receiving start-up aid.

This rate applies to acquisitions made by the purchaser up to a total value not exceeding €99,000.

F. Sales resulting from the application of articles L. 181-18 to L. 181-24 of the Code rural et de la pêche maritime relative à la mise en valeur agricole des terres incultes, des terres laissées à l'abandon et des terres insuffisamment exploitées de la Guadeloupe, de la Martinique, de la Réunion et de la Guyane.

G. (Repealed).

H. Acquisitions, by a leasing company, of buildings whose enjoyment it immediately grants to the seller under a leasing contract, provided that the latter is subject to publication if this formality is compulsory pursuant to the provisions of Article 28 of Decree no. 55-22 of 4 January 1955 as amended.

I. (Provision repealed)

J. (Provisions no longer applicable)

K. In the overseas departments, acquisitions of land included within the perimeter of housing estates that are approved under conditions laid down by decree.

L. - Acquisitions with a view to their resale of co-ownership lots subject to a safeguard plan, pursuant to Article L. 615-1 du code de la construction et de l'habitation, by sociétés anonymes and sociétés anonymes coopératives de production d'habitations à loyers modérés and by sociétés d'économie mixte.