Module 19 min867 wordsFree — no account

Who pays, and on exactly what base

A way to check what has landed — no marks, no account · 1 section · 134 words · 3 min

Test yourself

Question 1 of 3

Farid paid 180 000 €. What acquisition base does the calculation use?

180 000 €220 500 €193 500 €

Question 2 of 3

Is the sale of a second home exempt?

Yes, like a main residenceNo, only a main residence is exempt outright

Question 3 of 3

Is the 15 % works allowance always available?

Yes, from the first yearNo, beyond five years of ownership

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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.