Owning a furnished rental property in a company allows, in particular, to neutralize the tax on rents and to anticipate its transmission.
But some rules of caution are necessary.
The best-known social form for individuals is the classic real estate company (SCI).
To accommodate a furnished rental, the latter must be subject to corporate tax (IS), income tax (IR) being incompatible with furnished activity.
On the flip side, you benefit from attractive taxation: IS at 15% or 25% tax on income, only due if they are distributed (you can thus encapsulate them until your retirement, for example), with the possibility of amortizing the price of the property.
On the other hand, a penalizing tax on capital gains (the cost price is reduced by the depreciation charged, which increases the taxable base) and the ban on occupying the property for free personally or lending it free of charge to friends .
“In this case, it is necessary…
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