Question to an expert
If I have both a professional home and a family home, and I sell the latter, will I benefit from the tax exemption on the capital gain reserved for main residences?
When you sell your main residence, the capital gain is not subject to income tax. The habitual and effective residence of the taxpayer benefits from this exemption. This is, in principle, the accommodation where the taxpayer resides most of the year.
But when a taxpayer stays, even regularly, in a dwelling for the purposes of his professional activity or his business trips, it is not a priori his main residence if he also actually lives in another housing (the one in which his spouse and children reside).
An example: Mrs. X resides with her husband in Nantes, but, working in Paris, she has acquired an apartment there, in which she lives five days a week. His tax household will be able to benefit from the exemption in the event of the sale of his house in Nantes, unlike the Parisian apartment.
Ultimately, it should be remembered that, when the taxpayer is the holder of company accommodation, this accommodation constitutes in principle his main residence, unless his spouse and children effectively and permanently reside in another dwelling.
The absence of effective residence is all the more marked when the professional accommodation is rented for part of the year and is then no longer available to the taxpayer.