The policy of budgetary restriction currently engaged tends to be reinforced. Moreover, the threat of degradation of the French note by the credit rating agencies will lead to significant increase for the various taxes concerning the sector of the real estate.
Increases to come
The finance law for 2012 was voted on September 7th and announces the color for the rises to which will have to be prepared the French.
The rises which will come into effect the next year explain in particular by the budgetary restriction measures vis-a-vis a context of economic crisis. The analysts announce even a reinforcement of its various rises in the years to come. In a certain manner, installations carried out took into account the presidential elections to come.
First of all, a measurement which will touch the owners will be the increase in the real imposition of the appreciations. The sales of real estate are seen more taxed much starting from February 1st, 2012. They is in particular the sales of second homes, rental investments or vacant housings as well as sales of building plot.
The principal adopted change relates to calculations basing itself over the durations of detention. Thus only will be exonerated from the tax on the most been worth real, the goods of more than 30 years is the double of the current exemption.
In the same way, the abatements are seen decreasing gradually according to the duration of detention. Thus over a 6 years period the authorized abatements decreased by 8 points reaching currently only 2% and the abatements of 100% for the properties of 15ans were re-examined downwards with a rate which does not start any more but from 20%. For the goods of more than 30 years, the abatement is maintained on the level of 100%.
The systematic abatement of 1000 euros as for him was removed. Then, the tax of dwelling which touches owners and confused tenant, saw its tariff increasing up to 13.4% in certain regions of France, but keeps however a certain level of stability in cities like Toulouse.
Refittings of the tax incentives
The finance law for 2012 also lays down to slice in the laws Scellier and Bouvard for the year to come.
The tax cuts which one could obtain by the means of these two devices go towards a bearish tendency.
Thus, the law Scellier not BBC which had already known a fall of 10% of the reduction ratio of tax in 2011 will see this rate brought back to 8% in 2012.
The same legislation, but labelled building low Consumption, will not know a real fall for the recipients since it will be applied all the same with a rate of 14% of tax cut even if in the beginning this rate would have 22% be.
As for the law Bouvard, the reduction ratio of tax is seen brought back to 12% whereas for this year this rate is of the 18%. Nevertheless, the advantages of this law were wide until December 31st, 2015.
The finance law does not touch only the tax cuts, it also will concern the owners financial backers who rent buildings of less than 13 m ² at cost raised compared to the market price. A tax of imposition on the abusive rents was indeed founded to limit certain excessive tariffs. |
