You sell a building and you realize a surplus.

The tax-exempt surplus:

There is no taxation of the surplus in case:

* Of sale of buildings the annual total amount of which does not exceed 30 000 F;
* Of sale of a main home:
If the building establishes your usual place of residence at the time of the sale;

And was effectively occupied as such since its date by acquisition or by completion, or during at least 5 years in a continuous way or not.

No condition of duration is required if the transfer is motivated by domestic or professional necessities pulling a change of place of residence;

* Of first sale of a flat since January 1-st, 1982 if you fill the following three conditions:

- You (or your spouse) are not an owner of your main home (directly or a person interposed);
- The transfer takes place at least five years after the purchase or the completion of the good;
- Your main home was not sold in both years preceding this sale.

However, no condition of period is required if the sale is motivated by a domestic or professional necessity, a change of place of residence, an incapacity or a retirement;

* Of sale of buildings possessed for more than 22 years considering the dejection for duration by detention of 5 % as from the third year of ownership.

So for the transfers realized in 1999 no taxation is established for buildings acquired until 1976;

* Of sale of an agricultural or forested ground, not exploited by you, if the selling price in m2 does not exceed certain price:
Vineyards with controlled naming, floral cultures, 26 F;

Vegetable farmings, fruiterers(cheese dairies), dessert grapes, nurseries, 9 F;

Vineyards producing VDQS, 7 F;

The other vineyards, 5 F;

The other, agricultural lands 4 F.