Key Benefits:
The Prime Minister,
On the report of the Minister of State, Minister of Ecology, Energy, Sustainable Development and the Sea, in charge of green technologies and climate negotiations, the Minister of Economy, Industry and Employment, the Minister of Interior, Overseas and Territorial Communities, the Minister of Budget, Public Accounts, the Public Service and the Reform of the State
Vu le General Tax Code, in particular its article 199 undecies C, and annex III to this code, in particular its articles 46 AG duodecies to 46 terdecies A;
Considering the construction and housing code, including articles L. 111-30, L. 472-1-9, R. 331-76-5-1, R. 372-7 and R. 372-21;
Vu la Act No. 2009-594 of 27 May 2009 for the economic development of overseas countries, including article 33 and article 38, paragraph VI;
Considering the referral of the Regional Council of Guadeloupe dated 15 October 2009;
Considering the referral of the general council of Guadeloupe dated 15 October 2009;
Considering the referral of the Guyane Regional Council dated 16 October 2009;
Considering the referral of the General Council of Guyana dated 16 October 2009;
Considering the opinion of the Regional Council of La Réunion dated 27 October 2009;
Considering the referral of the General Council of La Réunion dated 19 October 2009;
Considering the referral of the Martinique Regional Council dated 15 October 2009;
Considering the referral of the General Council of Martinique dated 15 October 2009;
Considering the advice of Mayotte's General Council of 19 October 2009;
Considering the opinion of the territorial council of Saint-Barthélemy of 22 October 2009;
Considering the opinion of the territorial council of Saint-Martin dated 5 November 2009;
Considering the referral of the territorial council of Saint-Pierre-et-Miquelon dated 16 October 2009;
Considering the seizure of the territorial assembly of Wallis-et-Futuna on 22 October 2009;
Considering the seizure of the French Polynesia government of 19 October 2009;
Based on the opinion of the Government of New Caledonia of 27 October 2009,
Decrete:
After Article 46 AG quindecies of Schedule III to the General Tax Code, an article 46 AG sexdecies is inserted as follows:
"Art. 46 AG sexdecies. I. ― Annual resource ceilings referred to in 2° of Article 199 undecies C of the General Tax Code are equal:
« 1° In overseas departments, Saint-Martin, Saint-Barthélemy and Mayotte, the annual resource ceilings for the application in overseas departments of Article R. 372-21 of the Construction and Housing Code;
« 2° In Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia and Wallis-et-Futuna, at 81, 25% of the annual resource ceilings mentioned in 2 of Article 46 AG duodecies and applicable to these territories.
“II. ― Annual rent ceilings mentioned in 3° of Article 199 undecies C of the General Tax Code are equal:
« 1° In overseas departments, the annual rental ceilings for the application of Article R. 372-21 of the Construction and Housing Code;
« 2° In Saint-Barthélemy and Saint-Martin, the annual rental ceilings for the application of this same article in the department of Guadeloupe;
« 3° In Mayotte, the annual rental ceilings for the application of this same article in the department of La Réunion;
« 4° In Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia and Wallis-et-Futuna, 90% of the annual rent ceilings mentioned in 1 of Article 46 AG duodecies and applicable to these territories.
"III. 1. The minimum share mentioned in 5° of Article 199 undecies C of the General Tax Code is set at 30%.
“2. Annual resource ceilings referred to in 5° of Article 199 undecies C of the General Tax Code are equal:
« 1° In overseas departments, Saint-Martin, Saint-Barthélemy and Mayotte, the annual resource ceilings for the application in overseas departments of Article R. 372-7 of the Construction and Housing Code;
« 2° In Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia and Wallis-et-Futuna, ten thirteenth of the annual resource ceilings mentioned in the 2nd of I.
“3. The annual rental ceilings mentioned in 5° of Article 199 undecies C of the General Tax Code are equal:
« 1° In overseas departments, the annual rental ceilings provided for the application of Article R. 372-7 of the Construction and Housing Code;
« 2° In Saint-Barthélemy and Saint-Martin, the annual rental ceilings for the application of this same article in the department of Guadeloupe;
« 3° In Mayotte, the annual rental ceilings for the application of this same article in the department of La Réunion;
« 4° In Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia and Wallis-et-Futuna, two thirds of the annual rental ceilings mentioned in the 4th of the II.
"IV. ― The fraction referred to in 6° of Article 199 undecies C of the General Tax Code is equal to 4.5% of the cost of construction within the meaning of 4° and 5° of VI of this decree when all accommodations are equipped with a sanitary hot water installation and 3.5% in other cases.
"V. ― Annual resource ceilings referred to in 7° of Article 199 undecies C of the General Tax Code are those for the application in overseas departments of Article R. 331-76-5-1 of the Construction and Housing Code.
"VI. ― The return price mentioned at II of Article 199 undecies C of the General Tax Code includes, for their actual and justified amount, the following amounts:
« 1° Depending on the case, the purchase price of the land is free of charge, fees and commissions of any kind, or the purchase price of the land excluding taxes, fees and commissions of any kind and the expenses of the viabilisation. When the land is acquired by an organization or company referred to in the 1° of Article 199 undecies C of the General Tax Code, the purchase price of the land is that of its first entry into its property, mentioned in the authentic act;
« 2° Soil studies and possible surveys;
« 3° Construction costs of private channels, networks and connections;
« 4° The foundations, earthworks, roadways and access to buildings, constructions, fittings and equipment necessary for the use of housing premises, according to existing standards, and their possible private and communal annexes, directly integrated into the building housing or related to their operation;
« 5° Parking spaces of vehicles dependent on dwellings, within a space per dwelling;
« 6° The accessibility work of the rental building and its annexes to persons with disabilities;
« 7° Renewable energy production equipment, appliances using a renewable energy source and insulation materials exclusively for housing and defined by joint decree of ministers responsible for the economy, budget, ecology, energy, sustainable development and overseas;
« 8° Planting expenses, green spaces and landscaping adjacent to the dwellings, within the overall limit of 0. 80% of the total amount of expenditure mentioned in the 4°;
« 9° The fees for geometers, architects, technicians, the realization of plans, preliminary technical studies, the direction of operation, the management, coordination, control and security, the master's degree of work and master's degree of delegated work, certification, insurance mandatory damage and pursuant to Article L. 111-30 of the code of construction and housing, within the overall limit of 12% of the total amount of the expenses mentioned in. This limit may be increased to 15% for investment programs or packages less than €10 million.
When, in overseas departments, in Saint-Martin and Mayotte, the investment mentioned in I of Article 199 undecies C of the General Tax Code is the subject of a State subsidy under the conditions set out in articles R. 372-1 et seq. of the Construction and Housing Code, the cost of return referred to in II of article 199 undecies C is the one retained for the calculation of the subsidy plate as provided for in article R. 372-9 of the Construction and Housing Code, within the limit defined in II of article 1
« VII. 1. For application provisions of Article 199 undecies C of the General Tax Code, the resources of the tenant, the persons composing his or her home or charge and the surface to be taken into account are determined as stated in sections 46 AG duodecies and 46 AG terdecies.
“2. The rehabilitation works mentioned in the VI of Article 199 undecies C of the General Tax Code means those who meet the requirements of Article 46 AG terdecies A."
After article R.* 472-3 of the Construction and Housing Code, an article R. 472-4 is inserted as follows:
"Art. R. 472-4. ― The rent and resources ceilings mentioned in 2° of 1 of Article L. 472-1-9 are those fixed in I and II of Article 46 AG sexdecies of Annex III to the General Tax Code. »
The Minister of State, Minister of Ecology, Energy, Sustainable Development and the Sea, in charge of green technologies and climate negotiations, the Minister of Economy, Industry and Employment, the Minister of Interior, Overseas and Territorial Communities, the Minister of Budget, Public Accounts, Public Service and State Reform,
Done in Paris, January 15, 2010.
François Fillon
By the Prime Minister:
The Minister to the Minister of Interior,
the overseas and territorial authorities,
loaded with the overseas,
Marie-Luce Penchard
Minister of State, Minister of Ecology,
of energy, sustainable development and the sea,
green technologies
and climate negotiations,
Jean-Louis Borloo
Minister of Economy,
industry and employment,
Christine Lagarde
The Minister of the Interior,
the overseas and territorial authorities,
Brice Hortefeux
Minister of Budget, Public Accounts,
Civil Service
and state reform,
Eric Woerth
Secretary of State
responsible for housing and urban planning,
Benoist Apparu
