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Pinel law: tax reduction for rental investment

The device helps through rental investment, said "Pinel" aims transactions between the 1 st September 2014 and 31 December 2021 ( CGI art 199 novovicies. ) In tense areas (zones A, Aa and B1) and in the municipalities covered by an Active Defense Site Revitalization Contract (CRSD) .

Since 1 st January 2019, are also eligible:

dwellings located in the center of the municipalities that have signed a Territorial Revitalization Operation agreement (ORT);
dwellings located in the city center , in the territories where needs are identified, in particular the 222 cities which have signed so-called "Heart of the city" conventions or in the communes which will implement an operation to revitalize their territory;
operations carried out in municipalities having been covered by a CRSD in the eight years preceding the investment .
For operations, conducted from 1 st January 2013 to 31 August 2014, you can consult the presentation of the aid device via rental investment "Duflot".

Investments affected by the "Pinel" law

The following can benefit from the “Pinel” tax reduction:

New housing acquired or in the future completion between 1 st September 2014 and 31 December 2021;
housing built by the taxpayer, subject to a permit application submitted to build between 1 st September 2014 and 31 December 2021;
homes purchased between 1 st September 2014 and 31 December 2021 and who are or have been, between the same dates, works involved in the production or delivery of a new building (the term " new building "is the one used in the real estate VAT regime); housing, acquired between 1 st September 2014 and 31 December 2021, do not meet the decency conditions and subject to rehabilitation work between the same dates (made either by the buyer or by the seller) defined by decree (decree of 30.1.02) allowing housing to acquire technical performance close to that of new housing (decree of 19.12.03);
premises, acquired between September 1, 2014 and December 31, 2021, used for a purpose other than housing and which, between these same dates, are subject to housing conversion work (carried out either by the purchaser, either by the seller);
homes purchased between 1 st January 2019 and 31 December 2021, located in the center of towns signed an agreement for land revitalization operation (ORT) or municipalities whose need for housing rehabilitation in center - town is particularly marked (list of the communes concerned fixed by the decree of 26.3.19 ). In this case, the accommodation must be or have been the subject of improvement works representing at least 25% of the total cost of the operation. These works must improve the energy performance of the accommodation (obtaining at least the energy label E after work).
The housing must be completed within thirty months of the date of signature of the authentic act of acquisition, in the case of housing acquired in the future state of completion, or the date of obtaining the building permit, in the case of housing that the taxpayer builds.

The completion of work contributing to the production of a new building, rehabilitation work, transformation or improvement work must occur no later than December 31 of the second year following that of the acquisition of the premises or of the accommodation concerned. Between the completion of the work and the acquisition by the taxpayer, the accommodation must not be used or occupied in any capacity whatsoever.

For investments made from 1 st January 2019 taxpayers can keep the tax reduction on their French income even after leaving France.

Rental conditions

The landlord owner optionally agrees to rent the accommodation for at least six or nine years. The option must be exercised when filing the income statement for the year of completion of the building or its acquisition if it is later.

At the end of the initial rental commitment period of six or nine years, the taxpayer may extend it for one or two three-year periods, thus bringing to a maximum of twelve years the duration of his rental commitment and the benefit of the tax reduction.

The accommodation must be rented bare for the tenant's main residence.
For investments made since 1 st January 2015 and contrary to the rental investment device called "Duflot" lease may be granted to an ascendant or descendant of the taxpayer, while benefiting from the tax reduction.

Rental is subject to compliance with rent and resource ceilings set by decree.

Rent ceilings

The monthly rent ceilings, per square meter, excluding charges, are fixed for leases concluded in 2020:

Rental ceilings per m² in mainland France
Zone A to € 17.43
Zone A € 12.95
Zone B1 € 10.44
B2 / C zones (on approval) € 9.07
These ceilings vary depending on the surface of the housing ( 1 ) .
A multiplying coefficient is applied, calculated according to the following formula, S being the area of ​​the housing: 0.7 + 19 / S

The result thus obtained is rounded off to the nearest second decimal and cannot exceed 1.2.

This coefficient makes it possible to take into account the reality of the rental market, the rent being declining according to the surface of the housing.

Ex. For the rental of a 100 m² accommodation located in zone B1, the ceiling per m² for a lease signed in 2020 will be 9.30 € (calculation details: 10.44 x (0.7 + 19/100 ) = 9.2916 rounded to 9.3);
For the rental of accommodation of 30 m² including a 4 m² balcony located in zone B1, the rent ceiling per m² for a lease signed in 2020 will be 12.53. The multiplying coefficient calculated in this case is 1.29755 (0.7 + 19/32 = 1.29755) because it involves taking into account the living area, increased by half that of the annexes (cellars, balconies , discounts…) up to a limit of 8 m² per accommodation. However, this value being greater than 1.2, it is this latter value which is taken into account for the calculation of the ceiling rent and not the coefficient resulting from the calculation (detail of the calculation: 10.44 x 1.2 = 12.528, rounded to 12.53).

Please note : in order to be adapted to the specific features of local rental markets, the rent ceilings can however be reduced locally by order of the regional prefect.
These rent ceilings modulated locally meet the same rules for implementing the national ceiling rents (even applying the multiplier, revision of rent ceilings on 1 st January of each year based on annual changes in the IRL 2 nd trimester).
They apply to dwellings for which the authentic act of acquisition is signed or for which the building permit application is filed from the date of entry into force of the decree.

Resource ceilings

In mainland France, for leases concluded in 2020, the resources of tenants must not exceed:

Composition of the tenant household Zone A to Zone A Zone B1 B2 / C zones
Single person € 38,465 € 38,465 € 31,352 € 28,217
Couple € 57,489 € 57,489 € 41,868 € 37,681
Pers. single or couple with 1 pers. dependent € 75,361 € 69,105 € 50,349 € 45,314
Pers. single or couple with 2 pers. dependent € 89,976 € 82,776 € 60,783 € 54,705
Pers. single or couple with 3 pers. dependent € 107,053 € 97,991 € 71,504 € 64,354
Pers. single or couple having 4 pers. dependent € 120,463 € 110,271 € 80,584 € 72,526
Increase per additional dependent + 13 421 € + 12 286 € + 8 990 € + 8 089 €
The tax reduction applies to dwellings for which the taxpayer can demonstrate compliance with an overall energy performance level set by the decree of December 29, 2012 depending on the type of housing concerned.
The new housing acquired or built by the taxpayer must meet the new 2012 thermal regulations from 1 st January 2013 (or get a "BBC 2005" label when the building permit was filed before 1 st January 2013).
For existing dwellings which are or have been the subject of work allowing them to be assimilated to new dwellings, the level of energy performance required would be that allowing the obtaining of the label "high energy performance, HPE renovation" or the label "building low energy consumption renovation, BBC renovation 2009 ”( decree of 9/29/09 relating to the content and the conditions for awarding these labels). These dwellings can also give rise to the right to a tax reduction if the work has made it possible to meet overall energy performance requirements.

Zoning

The tax reduction is possible exclusively for housing located in municipalities classified in geographic areas characterized by a significant imbalance between the supply and demand for housing resulting in difficulties in accessing housing on the existing rental stock. Areas A bis, A and B1 are thus concerned.

Since 1 st January 2018 , the acquisition and construction operations located in classified areas common B2 and C are no longer eligible for the tax reduction. However, continue to benefit from the reduction in housing acquisitions that were the subject of a building permit application before December 31, 2017, on the condition that this acquisition is carried out by the taxpayer by March 15, 2019 at the latest . For the housing units that the taxpayer builds (e.g. a detached house) in these same areas, they must have been the subject of a building permit application before December 31, 2017.

In addition, homes located in the municipalities covered by a defense site revitalization contract (see contracts being closed and the site of the Ministry of Armed ) are eligible for the scheme with effect from 1 st January 2018. Since 1 January 1 , 2019, housing units located in municipalities that have been covered by a defense site revitalization contract in the previous eight years are also eligible.

As a reminder, the approval making the municipality eligible for the tax reduction can be invoked for dwellings for which the authentic act of acquisition is signed or for dwellings that the taxpayer builds, whose building permit is deposited at from the day after the publication of the prefectural decree to the collection of administrative acts. It can be done the day after it is posted on the prefecture's website.

To know
For homes purchased on or after 1 st October 2014 and that, in respect of accommodation that the taxpayer built, those whose license application to build was filed on or after 1 st October 2014, zoning / B / C does not depend on the order of 29 December 2012 (zoning planned as part of the device says "Scellier"), but of the order of 1 st August 2014 amended by the decree of 30 September 2014. transitional provisions have however been provided for downgraded municipalities (cf. Legal analysis relating to the revision of zoning known as A / B / C for many housing subsidies ).
Limit on tax reduction
It is possible to benefit from the new tax reduction, for the same taxation year, for the acquisition, construction, improvement or transformation of two dwellings (against one with the Scellier system) , within the limit of a ceiling per m² of living space set at € 5,500 ( decree of 12/29/12 ) and without being able to exceed € 300,000.

The cost price, for housing acquired new or in the future state of completion, means the purchase price plus costs related to the acquisition: notary fees, commissions paid to intermediaries, value tax added, registration fees if applicable and land registration tax.

To note
For dwellings eligible for the tax reduction, the amount of fees and commissions that can be charged by the intermediary actors (real estate agents, management consultants, natural or legal persons carrying out a canvassing act ...) is framed. A decree will establish a ceiling amount expressed as a percentage of the purchase price. An estimate of the amount of fees and commissions and their share in the cost price must be communicated to the purchaser when signing the reservation contract. The final amount must appear in the deed of sale of the accommodation.
In the case of conversion or rehabilitation work, the tax reduction is calculated on the purchase price of the premises or the accommodation increased by the amount of the work.

Please note: all tax advantages (rental investment system, tax credits, except the “Malraux” tax reduction) and the tax advantages linked to an overseas investment) are capped at € 10,000 per year. .
This threshold is applicable from the taxation of income in 2013. However, for the assessment of this threshold, the advantages provided will not be taken into account, in particular by the “Scellier” and “Censi-Bouvard” tax reductions "(which remain subject to the old threshold of 18 000 €) for the acquisition of housing or premises for which a promise to purchase or a bilateral promise was subscribed by the purchaser before 1 st January 2013 .

Tax reduction rate

The tax reduction rate pinel impot gouv is 12% for a six-year commitment, 18% for a nine-year commitment and 21% for a twelve-year commitment.

It is granted for the year of completion of housing (or rehabilitation work) or for its acquisition if it is later and charged to tax for the same year and each of the five, eight or eleven years following depending on the duration of the rental commitment (six, nine or twelve years).

If the amount of the tax reduction exceeds the tax due for a taxation year, the balance cannot be offset against income tax for subsequent years.

Finally, the lessor cannot benefit from a specific deduction to be used on gross income during the entire rental commitment period.

The “Pinel” system overseas
In the French overseas departments and territories (COM) and in New Caledonia, the tax reduction is applicable under identical conditions, except for the following points:

the rate is set at 23%, 29% or 32%, depending on whether the duration of the rental commitment is respectively six, nine or twelve years;
the rent and resource ceilings of tenants are specific to these departments (see the tables below);
the overall energy performance level takes into account the climatic specificities of these departments. Operations carried out in Mayotte are not subject to compliance with an overall performance level.
The overall ceiling for overseas tax advantages is set at € 18,000 instead of the € 10,000 applicable for investments made in mainland France (except for "Malraux").

Rental ceilings per m² overseas
Overseas Departments
Saint Martin, Saint Pierre and Miquelon

French Polynesia, New Caledonia,
Wallis and Futuna Islands
€ 10.48 € 12.81
Overseas, for leases concluded or renewed in 2020, the resources of the tenants must not exceed:

Composition of the tenant household Overseas Departments
Saint Martin, Saint Pierre and Miquelon French Polynesia, New Caledonia,
Wallis and Futuna Islands
Single person € 28,408 € 31,042
Couple € 37,938 € 41,452
Pers. single or couple with 1 pers. dependent € 45,623 € 49,850
Pers. single or couple with 2 pers. dependent € 55,077 € 60,180
Pers. single or couple with 3 pers. dependent € 64,790 € 70,794
Pers. single or couple having 4 pers. dependent € 73,018 € 79,783
Increase per additional dependent + 8 149 € + 8 903 €
Note

1 - The area to be taken into account for the assessment of the rent ceiling means the living area (CCH: R.111-2): it is made up of the built floor area, after deduction of the areas occupied by walls, partitions, steps and stairwells, ducts, door and window openings. No account is taken of the area of ​​undeveloped attic space, cellars, basements, sheds, garages, terraces, loggias, balconies, dryers outside the accommodation, verandas, common areas and other outbuildings of housing, or parts of premises less than 1.80 m high (see BOI-IR-RICI-230-20-20 § 340 ).
This living area is increased by half, within the limit of 8 m² per dwelling, of the area of ​​the annexes (cellars, basements, sheds, attic space and convertible attics, balconies, verandas, etc.). Only the areas reserved for the exclusive use of the occupant of the accommodation and whose ceiling height is at least 1.80 m are taken into account (CCH: R.353-12 and R.331-10) .

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This rental investment system concerns transactions carried out between January 1, 2013 and August 31, 2014.

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This rental investment assistance scheme concerns operations carried out from September 1, 2006 until December 31, 2009.

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This rental investment assistance scheme concerns operations carried out between April 3, 2003 and August 31, 2006.

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Old Borloo scheme - Rental investment
This system concerns housing approved by the National Housing Agency (Anah) and rented from October 1, 2006.

Old Besson scheme - Rental investment
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