FAQ – General abatement

1. Contact/case management

• 1.1. Who should you contact for questions about your case relating to the abatement?

2. Formal requirements/procedure

• 2.1. Who should you contact to request the abatement?
• 2.2. What should you include in your abatement request?
• 2.3. Can you request the abatement retroactively if you did not do so in the purchase deed of the home?

3. Substantive requirement: “Not owning another property in full ownership”

• 3.1. Can you benefit from part of the abatement if your joint buyer already owns a home, but you do not?
• 3.2. Can you benefit from the abatement if, alone or with your joint buyer, you own an undivided share in full ownership of another home?
• 3.3. Do you qualify for the abatement if, either alone or with your joint buyer, you only own the usufruct or bare ownership of another home?
• 3.4. Are you eligible for the abatement if your joint buyer owns the bare ownership of another home of which you own the usufruct, or vice versa?
• 3.5. Can you benefit from the abatement if you own another home abroad?
• 3.6. Are you eligible for the abatement if you sell the property that prevented the abatement from being applied?

4. Substantive requirement: Domiciliation

• 4.1. What if you do not establish your domicile in the home you have purchased within 3 years?
• 4.2. What if only one of the joint buyers meets the 3-year requirement for establishing domicile?
• 4.3. Who should you contact if you have not met the 3-year domicile requirement but believe you can invoke force majeure?

5. Requirement to maintain residence

• 5.1. What happens if you leave your property before the end of the 5-year period during which you are required to maintain residence?
• 5.2. Does failure to maintain your main residence over the 5-year period mean you are no longer eligible for the easing of the penalty (calculated proportionally) introduced on 1 April 2023?
• 5.3. How is the proportional repayment of the abatement calculated if you move out before the end of the 5-year period?
• 5.4. Do you have to repay the abatement if one of the joint buyers moves out before the end of the residence requirement period, but you continue to be domiciled there?
• 5.5. Who should you contact if you have not complied with the 5-year residence requirement but believe you can invoke force majeure?

6. Off-plan purchase

• 6.1. Can you benefit from the abatement for an off-plan purchase?
• 6.2. Are you eligible for the abatement when purchasing an off-plan or under-construction property, if the sale is partially subject to VAT?

More information

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