impôts locaux – DMTO - engagement de construire - art. 1594-0 G, A du CGI

This written question concerns local taxes in France, specifically relating to the 'droits de mutation à titre onéreux' (DMTO) and commitments to build. It seeks clarification on how these taxes apply in certain construction scenarios. The question is posed to the French government, impacting property developers, buyers, and local authorities who collect these taxes. It aims to ensure consistent application of tax laws.