PTZ (zero-interest loan), Duflot rental investment, real estate gains and tax cap ... Back to the 2013 news.
Zero interest loan: more social and greener
It is undergoing a lowering of the resource ceiling. For a single person, this one (established according to the place of residence) is between 36 000 euros (against 43 500 euros previously) and 18 500 euros (against 26 500 euros previously). The loan amount can not be greater than 33% of the total cost of the operation (against 38% previously). The maximum amount for one person is 51,480 euros. The housing will have to respect the thermal regulation 2012 (RT 2012). The total repayment delay * is reintroduced for the most modest households.
Tax benefits: downward revision
Until now, the total tax benefits covered by the overall ceiling should not exceed 18,000 euros and 4% of the taxable income of the tax household. The cap is now set at 10,000 euros in mainland France, and remains at 18,000 euros for overseas territories.
Real estate gains: relief
Since 1 September 2013, capital gains are exempt after a holding period of 22 years, compared to 30 years previously. The allowance is 6% per year between 6 and 21 years of detention and 4% for the 22nd year. This exemption concerns the income tax part, ie the 19% tax. Social security contributions are only exempt at the end of the 30th year. In addition, sales through August 31, 2014 will benefit from an additional 25% one-time rebate.
A surtax of 2 to 6% applies on real estate gains exceeding 50 000 euros after abatement. This tax does not apply to the sale of building land or principal residences (exempt from capital gains tax).
* This delay depends on the family quotient, the geographical area and the loan duration.
Rental investment: new system
A new tax reduction system for rental investment was introduced on January 1, 2013; it will disappear on December 31, 2016. The tax reduction applies only to dwellings located in municipalities where there is a significant imbalance between supply and demand, leading to housing difficulties. If you rent a new home as a principal residence for at least 9 years to a tenant not exceeding a certain income (depending on the geographical area, from 51,913 euros to 85,384 euros for a household of 4 persons), the investor can benefit from a tax reduction of 18%. A maximum amount of rent is fixed, from 8.59 euros per m2 to 16.52 euros per m2 according to the geographical zones.
The reduction ceiling is 5 500 euros per m2 of living space, without being able to exceed 300 000 euros per taxpayer and for the same tax year. The housing will have to respect levels of energy performance (RT 2012, label 2015). Unlike the Scellier scheme - which allowed, when the amount of the tax reduction exceeded the tax due, to charge this amount to the income of the next six years - with this new arrangement, the surplus is lost. Another difference: it is not possible to extend the rental period and the tax reduction beyond 9 years.
To note : to avoid the construction of buildings entirely dedicated to the Duflot tax benefit, each real estate program must have at least 20% of housing that can not be acquired as part of a rental investment.