222 bd Saint-Germain, 75007 Paris
32 bd Paoli, 20200 Bastia, Corse
IFI debtors benefit from a 30% allowance on the market value of their principal residence.
However, this allowance does not apply when the principal residence is housed in a SCI.
This solution is confirmed by the Constitutional Council in a decision of January 17, 2020, which, having been seized of a QPC, considers that the difference in treatment, based on a difference in situation between a property and a partner in a SCI, is in accordance with the Constitution (decision no. 2019-820 QPC of January 17, 2020).