When you have paid the fees during a real estate purchase, you should not expect to recover in case of cancellation of the sale. The general tax code formally excludes this hypothesis, pointed out the Court of Cassation, since the registration fees were collected regularly (Cass. As, 4.4.2024, M 22-13.047).
The buyer of an immovable having signed the purchase and paid the corresponding fees, demanded its restitution because, shortly after the purchase, even before having paid the price, he had renounced this acquisition. The seller admitted this waiver and both parties signed a transaction.
A provision of the Tax Code
The sale having been “resolved”, that is to say cancelled, that everyone finds themselves in their previous situation, the buyer had requested fiscal refund of the fees paid, but was met with a refusal. The law precludes restitution, the tax administration said. However, observed the former buyer, there was a real reason for this cancellation.
Regardless of the reason, observed the Court of Cassation, whatever the reason for which the sale was terminated, for example the non-fulfillment of a planned subsequent condition, the exercise of a right of redemption or even the non-payment of the price, the duties are regularly collected because they were due at the time of their payment “are not subject to restitution” according to the general tax code.