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Tax redemption tenancy investment in newly built property DEROBIEN
Permits a fast redemption of the investment.
1) People concerned :
People or associates of a company who are not compliant with an income tax on companies (Example: SCI Transparent) who buy or construct new buildings where the tax payer who the income derives from are taxable by right of their fundamental income.
2) Housing concerned :
Housing bought new or under construction, new construction completed, or where the building in process will lead to habitable housing.
3) Obligation to rent :
Engagement to rent the housing, unadorned and for use as a principle residence by a tenant for at least 9 years.
It can not be rented to a member of the family, or a descendant;
The rental must take place within the first 12 months following the date of acquisition or completion.
4) Agreement :
To benefit from the redemption DeRobien, the less'or must respect a limit of rent, and a limit of the resources of the tenant.
- The rent: Must be less than a monthly amount calculated per m2 of surface used in zone 3.
- The resources of the tenant: The fundamental income of the year N-2.
5) Tax advantages :
Redemption of purchase price at a rate of 8% for the first 5 years, and 2.5% each of the following 4 years. After the first 9 years, and for up to 15 years, there's a possibility to continue at 2.5% each year.
- The redemption is calculated on the price of the acquisition including the costs (notary fees and stamp duty).
- Starting point: The day of purchase. In plus the reduction applicable to income tax is of 6% during all the period of redemption, and the fundamental deficit can result in a transaction attributed on a general income up to a limit of 10.671,43 euros / annually or 70.000 FRF.
Investment in Loi DeRobien
Concerning the purchase of a rental property
A new construction
Limited rents of 6, 86 euros per m2 in the Bittérois
Redemption of 65% of the capital in 15 years
EXAMPLE 1
For an investment of 68.602,06 euros
- The maximum taxation is of 33%
- The rent is 475,35 per month
- The monthly payments are 609, 80 euros.
Financial balance sheet
Rental income 5.488,16 euros
Interest from mortgage 3.658,78 euros
Costs 1.524,49 euros
Deduction from rent of 6% 329, 29 euros
Redemption Besson of 8% 5.488,16 euros
Resulting deficit of - 7.037,05 euros
On a portion maximum of 33% a gain of 2.322,10 euros
EXAMPLE 2
For an investment of 112.812,27 euros
- The maximum taxation is of 53%
- The rent is 625,01 euros
- The monthly payments are 1.016,83 euros
Financial Balance sheet
Rental income 7.500,49 euros
Interest from mortgage 6.097,96 euros
cost 1.524,49 euros
Deduction from rent of 6% 450,03 euros
Redemption Besson of 8% 8.994,49 euros
Resulting deficit of 9.566,48 euros
On a portion maximum 53% a gain of 5.070,15 euros
Buy a house scheme
This scheme permits the buyer to become owner step by step, the payments for the house are made as the work progresses.
1) Signature of the reservation contract
The seller agrees to reserve for you, if the conception reaches fulfilment, a house for which you have deposited a guarantee of 5% into a special holding account.
The contract must be written and must mention the following : - A detailed description of the future property
- The quality of it's construction
- The estimated price
- The date of the signature for the final contract
- The amount and the conditions of the mortgage that the seller agrees to obtain for you (suspension clause of obtaining a loan).
2) Final contract
You shall be notified one month before the final signature, with a detailed description of the property, the balance, the mode of payment, and the details of the reception of the keys. You shall also receive a copy of the regulations of the co ownership that must be signed before the notary.
3) Payments
Spaced out according to advancement of the construction.
Guarantee extrinsic Guarantee intrinsic
- 35% Completion of the foundations
- 70% Water tight
- 95% Completion of the building
- 70% Water and air tight
- 80% Completion of the plaster
- 90% Installation of plumbing
- 95% Completion of construction
The balance is paid at the reception of your keys, of 5%.
4) Guarantees
Guarantee of repayment : Allows one to obtain the repayment of funds already paid in case of annulment of the sale.
- Visible faults : Guarantee biennial of good functioning, it covers the rudiments dissociate and detachable of the construction.
- Guarantee decennial : Covers all the disorder endangering the stability of the construction, or rendering it unfit for use. The responsibility of the constructor is not involved if the fault is brought about by a foreign cause.
- Construction damage : Obligatory subscription by the constructor, it permits the buyer to be rapidly reimbursed - the insurer then turns to the company responsible for a settlement.
- Guarantee of perfect completio : One year is counted from the delivery of the property ( the date from which run the different guarantees, the constructor and the companies have verified their work) unrivalled the contractor has completed his task.
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