Who is liable, and on what

The lesson22
Worked case1
Quiz1
Sources and links1

In this module

Module 1 of 3

Test yourself

A way to check what has landed — no marks, no account · 1 section · 161 words · 3 min

Test yourself

Question 1 of 3

On what date is the position of the estate assessed?

On 31 DecemberOn 1 JanuaryOn the filing dateOn the acquisition date

Question 2 of 3

Do two recognised partners form a single household for this tax?

No, as for income taxYes, their holdings are added togetherOnly in a civil partnershipOnly after five years of living together

Question 3 of 3

Is income tax deductible from the base?

Yes, like any certain debtNo, it does not bear on real estateYes, for half of itOnly if paid on 1 January

Back to the programme Module 2 — nextThe scale, the threshold and the tapering relief

Read in French

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.

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