Law Malraux
The law Malraux allows to the owners buildings old, having been the subject of a complete restoration and given in Location, to deduce from their overall income the land Déficit resulting from work of restoration. With this Desfiscalisation, the whole of the expenditure necessary to the restoration are deductible from the overall income without levelling off of their amount. The good must be rented during 6 years and located in a zone returning within the framework of the law Malraux.
Legal texts
- Reference to the General Tax Code: article 31 1°-b for the third time and article 156-I-3
- Law of August 4th, 1962 (law n° 62-903): law instituting the law Malraux
- Corrected finance law for 1994: creation of the ZPPAUP
- administrative Instruction of May 17th, 1995 (BOI 5D-5-95): precise details concerning the new device in place since January 1st, 1995
Related bonds
External documents and bonds
- To include/understand the law Malraux
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