the TAX MEASURES IN the ANCIEN

However the criteria depend on the geographical area of construction, his scale and especially of the wallet of the tenants. These some data with are considered before making an investment in the real estate, For that it is necessary to know the ceiling of the resources of the tenants: a. - composition of household for tax purposes 1. nobody only or couples of them 2. nobody only or couples some with or without dependant 3. nobody only or couples some with 1 or 4 dependants the 4. resources of the tenant are raised by dependant starting from the 5th person. and this according to B. - localization of the place of hiring 1. Ile de France and Riviera 2. Communes of + of 500. 000 inhabitants 3. remains territory without to neglect C. - geographical location, because the ceiling of the rents with the m ² varies according to whether it is a new or real building old; 1. Paris and communes bordering 2. other communes on the Paris and its suburbs 3. common on + of 100. 000 inhabitants 4. other communes in France or DOM In the nine And all the cases, a reduction of 8% of the value of acquisition of the good is always deduced from your land incomes during the first 5 years, follow-up of 2. 5% for the 4 following years. As for damping, it will undergo also a deduction of 2. 5% during the 6 following years. In addition, the overheads vary from 40 to 60% according to the mode chosen, the law Robien or the law Besson. However, the law besson authorizes a lease for one 9 years duration, or one (single) succession after a 3 years hiring. The interests of the loan are deduced from your assessed incomes In the old one, the law Besson: the deduction is contractual on the land incomes. However it passed from 14% to 25% if the real estate is rented for 9 years. The rents are reached a maximum according to a threshold, reconsidered each year. Calculation of the surfaces of housing: livable space + half of the surfaces of the appendices that only the occupant can use (hollow, workshops roofs…. ) The application of the law besson can be stopped in order to rent or place at the disposal with family members the building, after 3 years of hiring to a third person. But, only one single time without exceeding the 9 years limit. The law Robien: increase on standard deduction on the land incomes passed from 14% to 40%, if the building is rented not furnished for one period minimum 6 years. If the building were the subject of great work and that this fact is attested by professionals, its owner will be able to claim with the same mode as in the nine (damping…. ). the law Malraux especially makes it possible to preserve its real inheritance. This, provided that the house or the building is rented for one minimal period of 6ans after work of restoration as a whole and that it belongs to a safeguarded sector (urban and landscape architectural heritage). The land deficit is then deduced from the overall income, without amount limits and concerns: repairs, talks and improvement or modifications for safeguard of the inheritance, just as the wealth tax. If the good is resold, 5% of abatement per year of detention are applied to the real appreciation. Moreover, the requalification risk was repealed by the law left on March 17th, 1995. Foot-note Bucket: It is to be noticed that popular the Borloo device of the law robien is much more demanding but benefits the long-term investors advantageously (+ 15 years), because it will enjoy 30% of reductions on its land incomes under certain conditions: - to keep its real estate rented during more than 9 years; - to put a ceiling to its rent; - to respect the income of its tenant; - its annual income exceeding the 2500€ the being calculated tax as follows: assembling land deficit X slices marginal imposition. However, do not forget that it is to better consult legal advisers for better protecting his investissement.

Publié le 1 janvier 1970