Règlementation

Calcul des frais d’acquisition dans le neuf

Reduced notary fees apply in the event of transfer of a new property held for less than 5 years . It is therefore necessary to define what a new home is from a tax point of view before accurately calculating the amount of the related expenses.

Tax definition

A property is considered new for tax purposes when its construction has been completed for less than 5 years. Notary fees are reduced in all of the following situations:

  • Purchase of an off-plan apartment (VEFA).
  • Purchase of an apartment less than 5 years old for which this is the 1st sale provided that it was sold off plan to the first owner.
  • Construction of a new house
  • Purchase of building land
  • Complete renovation, provided that the work is such that it contributes to the production of a new dwelling.
  • Transformation of a professional premises into residential accommodation
  • Buying a home less than 5 years old

Namely : The starting point of the period of detention of the property corresponds to the date of completion of the work. A certificate signed by the promoter or the builder must also be given to the client.

In the case of a renovation involving large-scale work , the assimilation to new housing is subject to strict rules provided for by the Fiscal Code. This is generally work relating to the foundations, the main work such as the frame or the load-bearing walls, but also concerning the means of work.

Each of the elements on which they relate must be renovated for two thirds.

Important : properties sold within 5 years that have not been purchased off plan do not benefit from the reduced notary fee regime.

The various elements of notary fees in new buildings

Remember that a provision is paid as soon as the sales agreement is signed . It is only a few months after the deed of sale that the notarial firm will send you a final invoice which will detail all the actual expenses.

Land registration tax

Since January 1, 2011, part of the taxes that were previously collected by the public treasury are paid directly to the department and the municipality. This is the case of the land registration tax which corresponds to property transfer duties . Local authorities can therefore reduce the basic rate of the TPF . Thus, you will not pay the same costs depending on where you buy.

Please note: these costs do not include consultancy assignments which may be requested simultaneously from the notary and which may be subject to separate invoicing on the basis of free fees.

The elements that enter into the calculation of the reduced fees

Nature of costs Rising
Fixed fees (1) Each task is based on a number of UV(2). Value of one unit: €3.90 excluding VAT
Proportional fees (1) According to the table below
VAT on fees 19.60% on the total fixed and variable fees
Land registration tax 0.615%
Mortgage Registrar Salary 0.10%
disbursements Variables: correspond to the administrative costs incurred by the notary on behalf of the buyer

(1): The rates are fixed by decree and vary according to the number of housing units in the real estate program (in the event of the purchase of apartments off-plan).

(2): unit of value. Each administrative formality is determined by a number of units fixed by decree.

Table of proportional fees

Vesting amount Rate
Up to €6,500 4%
From €6,500 to €17,000 1.65%
From €17,000 to €60,000 1.10%
Above 0,

Real estate VAT on the resale of a home less than 5 years old

Remember that the real estate sale of a 5-year-old property is subject to VAT at the rate of 19.6%, borne by the purchaser. It should be noted that since 1998 the sale of building land by a non-professional is no longer subject to VAT.

Notary fees purchase less than 5 years

Regulatory references

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