The device “Law PINEL” allows to obtain a tax reduction during the acquisition of a new housing intended for the naked rent. The acquisition allows to deduct from the amount of your tax until 21 % of the amount of your investment
It addresses the taxpayers taken up residence in France, who acquire a new housing or in future state of completion, directly or via parts of civil non-trading companies of real estate investment ( SCPI) or real estate civil non-trading companies ( SCI).
The acquired new housing
Have to answer requirements of energy performance (RT on 2012)
Must be situated in an eligible municipality having been the object of an enjoyment of the prefect of region
To benefit from the tax reduction, the taxpayer makes a commitment to rent the unfurnished property, in use of main house and in a continuous way during a period of 6, 9 or 12 years. It also makes a commitment to respect an upper limit of resources of the tenant as well as an upper limit of the rent. The non compliance with the commitments of rent pulls the loss of the profit of the fiscal incentives.
The housing can be rented in an influence or in a descendant, subject to respecting the ceilings of rent and resources of the tenant
The tax reduction is based on the amount of the realized investment, within the limits of 300000€. The purchase price of an housing Pinel (law Pinel) is limited in 5 500 € m ². The applicable rates are the following ones:
|Lenght of the lease||Rate of the tax reduction||Annual maximal tax reduction||Maximal tax reduction|
|6 years||12% (2% a year)||6000.00 €||36 000.00 €|
|9 years||18% (2% a year)||6000.00 €||54 000.00 €|
|12 years||21% (2% a year during 9 years 1%
During 3 years)
|6000.00 € for the 9 first years
3000.00 € 3 last years
|63 000.00 €|