Investing in rental real estate allows you to benefit from tax exemption schemes and pay less tax.
The Pinel law (replacing the previous Duflot law), applying to new housing or housing in a future state of completion, makes it possible to optimize its taxation but it is also possible to benefit from tax advantages in the rental investment of old real estate.
Tax exemption in new real estate
The Pinel law applies to new rental real estate investment or in a future state of completion: VEFA. This device replaces the Duflot law, and the previous device of the Scellier law.
The application of the Pinel law depends on the geographical location of the property. Indeed, the accommodation must be located in one of the zones of the law (municipalities where the rental demand is very strong). The property must be rented out as a principal residence for a minimum period of 6 years following the acquisition. Rents must respect a ceiling set by law between 8.69 euros and 16.83 euros per square meter.
The income of tenants must be below a certain ceiling.
The objective of the scheme is to facilitate access to housing for low-income families.
The owner meeting the conditions of the law will be able to benefit from a variable tax reduction according to the duration of the rental: 12% for a commitment of 6 years and 18% for a commitment of 9 years (possibility of extending the period up to 'at the age of 12). In the latter case, the relief is increased to 21%.
Tax exemption in old real estate
Old real estate can also benefit from a tax exemption system: the Malraux law. This is a program aimed at promoting the renovation of dilapidated rental property.
Owners of old dwellings renovating their properties to subsequently rent them out benefit from a tax reduction of up to 30% of the cost of the work. The property must be rented for a minimum of 6 years and be located in a specific geographical area.
The amount of work taken into account is limited to 100,000 euros and excludes certain onerous works such as demolition or reconstruction.
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