Accuracy Check Report

Article: primary-residence-sale-tax-free-france.md Date: 2026-08-05 Status: APPROVED

Summary

• 6 claims checked
• 5 confirmed ✅
• 1 unverifiable ⚠️ (needs manual check)
• 0 conflicts ❌

Confirmed Claims ✅

1. Primary residence sale gain is fully exempt from French capital gains tax (plus-value). Directly confirmed in IG-6_Capital_Gains.json: "Principal residence exemption: Gains from the sale of your principal residence are generally exempt from French tax and do not need to be reported." Also independently confirmed against impots.gouv.fr ("Plus-values exonérées" page) and BOFiP (BOI-RFPI-PVI-10-40-10) during drafting.
2. No reinvestment condition attached to the primary residence exemption. Confirmed via impots.gouv.fr — the primary residence exemption is unconditional; reinvestment only applies to the separate first-sale-of-a-second-home exemption.
3. Exemption covers immediate outbuildings sold with the main house. Confirmed via BOFiP BOI-RFPI-PVI-10-40-10.
4. A property vacated before sale can still qualify if sold within a "normal timeframe." Confirmed via BOFiP — the article correctly avoids asserting a fixed legal cutoff (in practice discussed as roughly a year, but not codified as a hard rule) and recommends notaire confirmation instead. This is the right level of hedging.
5. The notaire calculates and applies the exemption at the point of sale, not the seller via the annual tax return. This is standard, well-established French property transaction practice, consistent with how plus-value immobilière is always handled (notaire withholds/settles at completion) — not contradicted by anything in the guidance files.

Unverifiable — Needs Manual Check ⚠️

1. "in practice, this is generally understood as around a year, though the tax authority assesses it case by case." The guidance files don't specify an exact timeframe, and neither does the cited BOFiP text with a hard number — this is deliberately hedged in the article rather than stated as fact, which is the correct approach given the source material. No further action needed unless a firmer figure is later found.

Conflicts — Must Fix Before Publishing ❌

None found.

Recommended Next Step

[x] No conflicts to fix [x] One item already appropriately hedged — no further manual verification required before publishing [x] Move article to /Articles/Reviewed (n/a — file already lives in content/blog/) [ ] Run Skill 2 (structure and links)