Investment in rental property: MALRAUX system

The Malraux system allows owners of old buildings to benefit from very attractive tax advantages for any complete restoring operation of a building, provided that it is located in a certain sector.
What are the conditions of the Malraux system?
Concerned housings
Bare housings located either in a protected area, or in an old downgraded district, or in an area protecting architectural, urban and landscape heritage (ZPPAUP), or in an area to enhance architecture and "AVAP" inheritance and for the tenant's main residential use.
Place of housing
France metropolitan and French overseas departments
Commitment duration
The owner must agree to rent the unfurnished property for a minimum period of 9 years.
Tax reduction directly attributable
A limit of 400,000€ /year of work for 4 consecutive years
- 30% for the works carried out on a building located in a Remarkable Heritage Site "RHS" with an Approved Preserved Enhancement plan "PSMV" (Old sectors preserved) and in Degraded Old Quarters "QAD".
- 22% for works that are carried out on a building located in a Remarkable Heritage Site "RHS", with a Valuation Plan for Approved Architecture and Heritage "PVAP", or whose restoration program has been declared as public utility. (Former ZPPAUP and AVAP).
Restrictions pertaining to tenant
The tenant must not belong to the tax household of the lessor, nor be an ascendant or a descendant.
- I own an apartment that is not my principal residence. I put it on sale in order to acquire my principal residence. Can I benefit from a tax exemption on real estate capital gains knowing that I am not the owner of my main home?
- I buy a property for which the mandate of sale provides that the payment of real estate agency commission is the responsibility of the seller. Why is this commission included in the base for calculating notaire fees?
- I am a tenant of my principal residence and owner of my second home. I want to sell it so I can buy a new home that I will assign to my main home. This residence is worth 300.000 €, but I still have 100.000 € of credit to refund. [...]
- I am a partner of an SCI that was incorporated in 1950 for a period of 50 years. No extension has been made at the end of the term, but SCI is still active today. Is it possible to regularize a posteriori?