Module 19 min867 wordsFree — no account
Who pays, and on exactly what base
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 105 words · 2 min
Worked example
Rebuilding Farid's base
Purchase price: 180 000 €. Standard acquisition costs at 7,5 %: 13 500 €. Ownership beyond five years, so standard works at 15 %: 27 000 €. Increased acquisition base: 220 500 €. Gross gain: 240 000 − 220 500 = 19 500 €.
Worked example
When actual works beat the standard allowance
On the same 180 000 € property, the standard works allowance is worth 27 000 €. An owner who had redone the roof, the windows and the heating for 46 000 € of invoices should produce them: the base would climb to 239 500 €, erasing almost the whole taxable gain.
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.