allier.immothe buyer’s ally in propertyby chasse.immo
General guidance

Works and tax: the buyer’s guide

The rules that apply everywhere in France. Your PLU or your situation may refine them: the town hall and your notary always confirm.

Procedures

Prior declaration or building permit?

The general rules of the French Planning Code. Your local plan may be stricter: the town hall planning office always confirms before you apply.

ProjectPermissionRule of thumb
Partition wall, new room insideNoneUnless the façade changes or the property is in a protected area. In a co-ownership building, the owners' meeting may have to vote if common parts are affected.
Roof window, façade changePrior declarationAny change to the external appearance.
Extension in an urban zone of a local planDeclaration up to 40 m² Permit abovePermit and architect as soon as the total area exceeds 150 m² after works, even under 40 m².
Extension outside an urban zone or without a local planDeclaration from 5 to 20 m² Permit aboveSame 150 m² threshold for the architect.
Change of use (garage, shop → home)Prior declaration or permitPermit if the façade or load-bearing structure is altered.
Dividing land to buildPrior declaration or development permitDevelopment permit if roads or shared spaces are created, or in a protected area.

Third-party appeal period: two months from when the permission is displayed on site. Wait for this period to end before selling a property whose value depends on the permission.

Tax

Before you start

Added value is measured net: what you gain on the sale price, minus works, costs, tax and time. Three things to check before any quote.

Capital gains tax

Main residence or not

The sale of your main residence is exempt from capital gains tax. A second home or rental property is taxed, with allowances based on how long you have owned it: exempt from income tax after 22 years and from social charges after 30 years.

Works carried out by contractors, with invoices, reduce the taxable gain.

Repeated transactions

The risk of reclassification

Buying, renovating and reselling several properties in a short time can lead the tax authorities to treat you as a property dealer, with business taxation. A one-off project on your own property is not affected.

If in doubt, a notary or accountant can settle it before the sale.

Before the works

Surveys and tradespeople

Asbestos survey before works if the building permit predates 1 July 1997. Lead to check for before 1949. Electrical installation over 15 years old: inspection required on sale.

Ask for three quotes on the same specification, check each tradesperson's ten-year liability insurance, pay only a limited deposit and sign a formal handover report.