Paying less tax is possible, thanks to real estate rental.
With 20 years of experience in this field Emmanuelle CARBONNEAUX is at your disposal.
We will give you the best advice according to your situation.
Tax exemption brings together a set of legal provisions that allow taxpayers to obtain a tax reduction.
The main provisions are:
THE PINEL LAW 2017
The Pinel scheme reduces income tax by 12%, 18% or 21% of the amount invested (annual investment limit of € 300,000) in new property acquisition with a commitment to rent for 6, 9 or 12 years.
The non-professional furnished rental scheme (LMNP) is a tax reduction scheme granted to individuals who invest in student and tourist rentals and housing fordependent elderly (EHPAD).
In the case of a new property, you can choose to take advantage of the Censi Bouvard Act rental scheme which provides a tax reduction of 11% of the amount invested spread over nine years, with an annual investment ceiling of 300,000 euros.
THE MALRAUX LAW 2017
The Malraux scheme reduces income tax based on expenditure made when renovating properties located in protected sectors or deprived neighbourhoods. This scheme aims to restore old buildings in historic city centres. The rate of the income tax reduction for Malraux investments is 30% of expenditure for buildings located in a protected sector and 22% of expenditure for buildings located in ZPPAUP (urban architectural heritage and landscape protection area).
This tax reduction is subject to renting the property for 9 years.