The house price boom is in the last ten yearsHowever, most investors could not "enough" benefit because the charges relating thereto are adapted to the proposed tariffBut with the implementation of Scellier, it is possible now possible to have a tax cut
Generality of this law
The law is a text Scellier tax is applied on French territory since the beginning of 2011Its provisions relate to persons who own a new house recently built or acquired housing not yet completed in the future stateThe reform of this law also applies on:
- Premises converted into housing
- housing redesigned
- the subscription share Specialized REITs
However, ownership needs to be dated 1 January 2009 to December 31, 2012Before the interval temporary, the regime of depreciation will be applied while the PTZ + is to be used in any geographic area FrenchIt should be noted that the Scellier can not be applied in Area C as it applies only to municipalities and cities with more than 50,000 inhabitants
Scellier law can not be adapted to housing not meeting the environmental requirements for all housing in FranceMoreover, it is necessary that the performance of the work is dated last day of the second year following the year of the permit application to construct or purchase of local
The application of this law also requires compliance with the two rules are:
- Housing should be allocated to a lease for a bare minimum period of nine years as a principal residence
- the monthly rent does not exceed certain price per m2
Tax benefits provided by this text
The law establishes a reduction Scellier represented as a percentage of the cost of the dwelling with a maximum amount of 300,000 eurosFor investments made during the year 2011, the rate is only 13% of homes ordinaryBut if it is a low-energy housing, there is an increase in the rate to 22% for that year
The distribution of this reduction is equal to serving for a period of nine years from the year of purchase of the dwelling or the completion of theThis period is extended to all contracted investments during 2010, but have been made in 2011
If it is a dwelling in which the date of the booking contract and the signing of the instrument is determined by the end of 2010, it has a label or not to BBC, the Scellier provided a rate of tax reduction accounting for a quarter of the costThe date of the booking contract is that in which there was signed at the notary's commitment to a real estate investmentIt can also match that of the time of subscription to the tax domicile of the owner-lessor |
