Taxation

How does it work? You deduct the amount of your rental income part of the price of the property: 6% per year for 7 years and 4% per annum for 2 years. In exchange, you buy new property or rehabilitated you turn leased for 9 years minimum to a tenant who is the principal residence and according to a rent ceiling fixed by decree.


Rent for a period of 9 years as a principal residence, according to the tenant's rent ceilings set for 4 geographic areas A, B1, B2 and C.


Zone A

Agglomeration Paris, Geneva agglomeration, Côte d'Azur

21,02 €/m2

Zone B1

23 cities of more than 250,000 inhabitants and a few other smaller ones.

14,61 €/m2

Zone B2

The town of 25000 inhabitants, the third Paris crown, coastline and border areas.

11,95 €/m2

Zone C

The rest of the territory.

8,76 €/m2


Which device choice


In the first nine years, the property purchased with the system Borloo popular works as a de Robien refocused. But with the popular Borloo, you can continue to be amortized beyond nine years, two modules of three years, thanks to a depreciation of 2.5% per annum. Depreciation can reach 50% over nine years, 57.5% year-over-year and 65% over fifteen years. Another advantage is you get a deduction on rents by 30%. For example, for a rent of ? 100, depreciation is calculated on ? 70, which increases the deficit and maximizes land tax savings. However, the latter has an additional constraint : the property must be rented to households whose incomes do not exceed a certain limit, unlike the device Robien.


To choose your device, you must consider several parameters, including the amount of your investment and your taxes. The amount of your investment exceeds ? 180,000 and you do not represent a positive net income over land earlier? La loi de Robien refocused you will be like a glove. You should take advantage of a deficit exceeding land 10 700 ? for 7 years. However, we recommend the law Borloo popular if you already have a positive net income over land earlier. Enjoy while the standard deduction increased by 30% of rental income, expenses, management fees and insurance unpaid rent, loan interest, property tax, increasing the potential deficit land, may decline more strongly the imposition of those previous earnings.


Our advisors are at your disposal for further development and refinement of all aspects of this legislation and make you owner winners.
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