I own a property that I rent for residential use. I have notified a holiday for sale to my tenant who is therefore entitled to pre-emption. [...]

[...] The latter, to obtain his loan more easily, wishes to buy the property through a Property Investment Company. Is it possible ?

No - The pre-emptive right enjoyed by the lessee of a residential lease provided for in Article 15 II of the Law of 6 July 1989 is a personal right and can therefore only be exercised by the Tenant physical person.