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Malraux Law

In 2021, a Malraux investment scheme gives the right to a tax reduction for people investing in the renovation of buildings meeting certain criteria. The amounts exempt from your taxes are calculated on the amount of the investment made in the renovation work.

A building is eligible for the benefits of the Malraux law, if it is located in a Remarkable Heritage Site (SPR) corresponds to one of the following situations:

  • PDP (preservation and development plan), tax reduction of 30% for investments corresponding to this criterion
  • AHEP (architecture and heritage enhancement plan), tax reduction of 22% of work undertaken for projects corresponding to this type of criterion.

The tax reduction that allows an investment via the Malraux law is capped at €400,000

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