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# What allowances are available for property sales?

In the case of a capital gain (sale of a property), certain tax allowances may reduce the taxable amount of the capital gain:

###### Decennial allowance

Each taxpayer benefits from an allowance of 50.000€ every 10 years. For a married couple or those subject to joint taxation, this allowance is doubled to 100.000€.

###### Single allowance

An allowance of 75.000€ may apply when the sold property was acquired by direct-line inheritance and was used as the main residence by the parents of the seller.