MEPs adopted the amendment proposed by Gilles Carrez (UMP, Val de Marne), as amended, by the government, which is developing the new tax regime for real estate gains. He recovers, according to the general reporter the owners selling a principal residence and tenants selling their principal residence for the first time a property.
The amendment exempts from taxation of capital gains to the first transfer of a dwelling that is not a principal residence where the vendor is tenant's principal residence, as was the case before the 2004 reform. It aims in particular, according to Mr. Carr, to avoid the criminalization of young households, the Paris region or in dense urban areas, can not afford their homes because of the explosion in property prices.