People who acquire a building for rental use can legitimately expect an optimal financial return.
If the property was purchased, in whole or in part, using a bank loan, the interest on this loan is deductible, as charges, from the amount of rental income received.
In the end, the tax base and social security contributions are therefore reduced.
Once the loan has been repaid, the deductible charges are mechanically reduced, insofar as they no longer include loan interest.
The amount of tax borne by the owners of the building, therefore calculated on the basis of a larger base, increases.
To discover
[Partner] SRI management: how to build up a responsible portfolio?
The owner sells his property to the SCI
To generate again a buffer of deductible charges, and thus reduce their taxation, owners can choose to sell their rental property to an SCI, of which they are partners: the sale, financed on credit by the company, is real because the company constitutes one person…
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