the time of Pinel in the new, Malraux in the former, Censi-Bouvard in the home service … Choose the right device.
Successor of the Duflot, Scellier, Borloo, … the “Pinel” is inscribed in the continuity of the various devices in favour of the rental investment that have succeeded, with more or less success, over the past thirty years. It allows individuals who purchase or build a new home for renting, before December 31, 2021, to benefit from a tax reduction on the income. It is not necessary that the housing is part of a program stamped “Pinel” : any new housing or similar is likely to open right to the benefit.
The Pinel on the areas of tension rental
in addition, you are not bound hand and foot by your initial choice. The option for the tax reduction should not be exercised at the time of filing the income tax return for the year of completion of the work, either 12 or 24 months after investing in the case of the purchase plan, which gives you time to reflect and, if necessary, change the gun to the shoulder if the situation of the rental market has changed in the meantime. But, when you decide to opt for this device, the conditions under which the property must be rented are framed.
You must commit to rent not furnished, as your main residence, for a minimum period of 6 years or 9 years, to a tenant other than a member of your tax household. But it can be a child, grandchild or even a parent. Its resources, as well as the rent proposed must not exceed the ceilings set each year by decree according to the geographic area of the housing. Past constraints : the housing must meet certain environmental standards and be located in certain areas of the territory, marked by a high voltage on the rental market.
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The reduction is calculated on the cost price of the housing, retained in the double limit of 5 500 € per m2 of living area and 300 000 €, this last limit applies to all investments PINEL made during the same year. Its rate is 12 % for an initial commitment of lease of 6 years and 18 % for a term of 9 years. That is, a reduction maximum of 36 000 € 54 000 €, distributed over the length of the initial commitment of rental at the rate of 6 000 € per year. It can reach 63 000 € over 12 years, if you extend your rental commitment at the end of the initial period.
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Censi-Bouvard: a nine-year lease minimum
Extended until the end of the year, the device Censi-Bouvard also allows you to benefit from a tax reduction in the case of a rental investment in the new, but only for the acquisition of rooms, studios or apartments in some residences services : long-term care facilities and student residences, including the residences of tourism does not open right to the benefit).
To qualify, you must agree to rent the unit furnished for a minimum period of 9 years to the operator of the residence. The reduction is equal to 11 % of the price of housing, which was identified in an overall limit of € 300 000, regardless of the number of properties acquired during the year. As for rents, they are taxed in the category of industrial and commercial profits, but the profit of the tax reduction you do to lose the right to depreciate the housing, which is one of the main interests of the furnished rental.
Malraux for taxpayers taxed more
Outside of the ceiling of tax loopholes to the difference of the two previous devices, the system Malraux is based on a different logic : it allows the owners who are involved in an operation of restoration of real estate to benefit from a tax reduction, calculated this time on the value of the work, excluding the purchase price of the building. The work must allow the complete restoration of the building. They must wear on the inner and outer sides and should be consistent with those provided by the backup plan, or by the declaration of public utility.
The property must be located in a “heritage site” remarkable, in an old neighbourhood, gradient, or, for the work incurred up to December 31, 2019, in an area of the new programme of urban renewal with a high concentration of older housing gradients. Once the work has been completed, the owner must make the commitment to lease the housing, bare, for use as a dwelling for at least 9 years. There is no limit to the amount of resources, or rents to be respected but it is not possible, unlike Pinel, to accommodate a descendant or an ascendant.
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The rate of the tax reduction is 30 % for the districts and buildings degraded and 22% for those located within a “heritage site remarkable.” The expenses are taken into account in the limit of 400 000 € for 4 consecutive years. Either a maximum reduction of 120 000 € to 100 000 € of work per year for 4 years. A book for taxpayers very heavily taxed !