The right of tax exemption Duflot, the name of the Minister of housing, possible to obtain a rental investment tax reduction in the nine. This device replaces the Scellier law since 1 January 2013 (article 80 of the law of Finances for 2013). Decoding.
1-what investors?
Every taxable person residing in metropolitan France may be involved by Act Duflot (see video). The objective is to address the lack of housing through the construction of new homes. Should have bought a new house or sold of the future state of completion between 1 January 2013 and 31 December 2016. The property must be rented for at least nine years. And at a price of about 20% less than the market in the sector concerned.
2-what tenants?
Tenants should not belong to the family circle of the owner. To reserve the property to the modest households, voted their income should not exceed a ceiling on January 1 of each year. Couples earning 2.5 times the SMIC can claim that an apartment or a House Duflot. These goods are intermediary between public housing and private parks.
3-What are the tax benefits?
Owners benefit from a reduction of the tax on the income of 18% of the cost of the property. This decrease is spread over a period of nine years (or 2%) per year. For an investment of € 250,000, it will reach € 45,000 tax advantage over nine years, or € 5,000 per year. This reduction rises to 29% overseas.
The ceiling of the investment is € 300 000 and is limited to two dwellings per year. Additionally, gift tax calculated on a price per m2 ceiling of 5 € 500 regardless of the construction zone. Considered as a tax shelter, this advantage may not exceed € 10 000 per year. And it's not reportable from one year to the next.
4-What housing?
New housing or rehabilitated to the technical performance of the nine covered. They must be tagged or meet the energy-saving building BBC 2005 thermal regulation RT 2012. Other conditions: these properties are not furnished and only major tenancy must be rented.
5-In what communities?
Eligible cities have an imbalance between supply and demand for housing. They are broken down by departments in areas a bis, A, B1 and B2. This classification determines the maximum amount of tax that the landlord can offer by m2. Paris and the Paris region in a box with a price of the m2 capped at € 16.52. Cities of Bouches and Charente-Maritime are area B1 (€ 11.99/m2). Depending on the surface of the rented accommodation, a multiplier is added to these ceilings must not exceed 1.2. More good is small, across the ceiling will be high. A Parisian studio can be rented on € 24.99/m2.
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