2023-08-28 17:01:46
In Bordeaux, a couple has moved nine times in 12 years and, as many purchases and sales operations later, they have never been taxed, reports Le Figaro. The reason ? Each time it involved transactions concerning their principal residence which, depending on the reason for the transaction, should be exempt from taxation on capital gains on real estate.
On June 14, the Council of State ruled: these operations can indeed be exempt from taxes.
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This decision was motivated by the fact that the various elements did not make it possible to qualify the activity of the sellers as being that of a property dealer. The tax authorities did not, at the same time, provide evidence that the couple had abused their rights.
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