The most been worth real are the benefit perceived on the sale of a real estate. Such sales are imposed as from the moment when they relate to the sale of good not regarded as main homes. The finance law for 2012 brings a batch of change which will be able to mess up a sector of the already feverish real estate.
A calculation new fashion for the year 2012
Let us recall first of all that the tax on the most been worth real relates to mainly the sale of a second home, a building plot or an empty or rental housing.
Starting from February 1st, 2012, a new way of calculating will be applied according to the finance law for 2012.
It is thus necessary to be able to be located in time if one intends to sell his good according to current taxation or that planned for the next year.
It is initially necessary to take into account that for 2012, a rise of 1.2% will be applied. The real resale will be indeed taxed to a total value of 32.5% whereas currently they are taxed only to 31.3%.
But the principal change brought relates to the applicable exemptions and abatements. Thus starting from February 1st, only the sales of goods of more than 30 years will be exonerated from the TPVI whereas with the current system the properties of more than 15 years can profit from it. Similarly, the traditionally granted abatements will be strongly re-examined downwards with a reduction of 8 points as from the sixth year so for 2011, the same abatement reaches the 10%
It thus imports if one intends to sell to take well into account:
- Temporal data: purchase of the good at the date of sale of this one
- financial data: the work carried out on the good, its lifetime and the amount of the most been worth carried out.
That will make it possible to be located in terms of profitability if one sells there now or if one expects the application of the finance law for 2012.
Reaction of the markets
The current risk which weighs on the market and the threat of a stock exchange crash landing. Indeed, the owners will be tried to profit from the more advantageous current imposition. However, the market will not be able, with a difficult economic context, to be able to absorb the offers.
The prices surely also will go down in a worrying way in order to liquidate them as fast as possible. However, the current trend shows that the investors are diverted real acquisition more and more. However, the crisis which tends to settle and which is due to the excessive over-indebtedness of the States involves more strict austerity measures. A market where the offer will thus be seen increasingly insistent which will be able to generate a massive reduction of inflation of the prices of the real estate.
Let us recall finally that to profit from the most adequate tax rate, the main sources on the matter evoke the date of the signature of the sale contract to profit from the advantages of one or the other of two measurements.
What will tend to an increase in the real sales before December 31st of this year knowing that the final signature takes about 3 months. |
