How to tax tax with real estate in 2020 in France? Many solutions are at your disposal to benefit from tax cuts on your income. Between the Pinel law, the tax SCPI, the Cosse law, the Denormandy law, the Malraux law or the land deficit system, the choice is wide for your investment. Return on the best known rental investment and tax solutions in the real estate sector.
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- Real estate investment and tax tax Real
- estate investment in Pinel law
- Tax tax through investment in SCPI Tax
- tax tax under the Malraux law
- Le Cosse ancien and the Denormandie system
- The Censi-Bouvard scheme
Plan de l'article
Real estate investment and tax
In order to encourage rental investment, the government has put in place various tax relief schemes. Whatever your taxation, it is interesting to look at a rental investment that qualify for tax tax.
Depending on your tax level, your marginal tax bracket (IMT) and your SFI (Wealth Tax), you will then need to look at the most appropriate tax exemption solution.
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Real estate investment in Pinel law
The Pinel law is the most widespread tax incentive legislation. Your investment is made in a new home destined for the rental , subject to conditions. After the laws of Robien, Scellier, Duflot and other similar devices, the Pinel law allows you to deduct from your tax a certain percentage of the purchase price of your new home, rented at a moderate price.
The characteristic commitment of the Pinel law investment tax is to rent the property for a period of 6 years, 9 years or 12 years. Depending on your commitment, you can benefit froma tax reduction of up to 63,000 euros over 12 years, the maximum duration offered by the Pinel device.
Tax tax through investment in SCPI
The SCPI (Civil Real Estate Investment Corporations) allows, among other things, to distribute income to members of the SCPI. It’s a savings investment . SCPI acquires real estate (offices, shops, warehouses, car parks or hotels…) thanks to the money of savers. Each property is then rented to professionals in return for rent. These rent are then paid to each SCPI saver, in proportion to the investment chosen in the SCPI FILE.
It is quite possible to direct the search for real estate to products eligible for tax exemption. Thus, there are SCPI in Pinel law , Malraux, or even oriented on a land deficit device.
Tax tax with the Malraux law
The Malraux law also allows access to a tax reduction by tax tax. This tax and investment scheme is concerned only withold real estate . For French taxpayers who pay very high taxes, the Malraux law is rather advantageous. Indeed, it allows you to deduct from your income tax between 22% and 30% of the amount of work undertaken for the restoration of the property.
These properties are located in certain well-defined areas. To be eligible for this scheme, it is therefore necessary to comply with the prerequisites of zoning but also other limitations. The limit on the amount of work is €100,000 per year over 4 consecutive years.
The Ancient Lug and the Denormandy device
In line with old real estate, the Cosse law allows us to tax tax in return for a strong commitment: to offer housing with moderate rent. The old Cosse thus replaces the old Borloo and the Besson. This tax incentive has a progressive rate that can range between 15% and 70% of the amount of rent received without charges. The Denormandie device will then replace the old Lug.
The Censi-Bouvard device
Real estate investment can be directed towards service residences (student residence, tourism and EHPAD) with the Censi-Bouvard system. Real estate tax can be up to 300,000 euros, for a lease over 9 years and with a tax reduction basis of 11% of the amount of your real estate purchase. Caps are to be respected as for the Pinel law.
Finally, other schemes such as land deficit or bare ownership are also to be widened for investors wishing to benefit from lesser known but also interesting tax cuts.