Law Girardin Habitation A what useful? The State set up this type of tax incentives in order to mitigate the rental deficiency, very strong in the DOM-TOM. Advantages:
There are two types of hiring: Free hiring: tax cut of 40% of the purchase price of the acquisition spread out over 5 years, is 8% per annum.
The base of calculation of the saving in tax is reached a maximum with 2125 € TTC/m ² for 2007.
The surface taken into account for that includes the floor timber (loggia) for a maximum surface of 14m ². Intermediate hiring: tax cut of 50% of the purchase price of the acquisition spread out over 5 years, is 10% per annum.
The base of calculation of the saving in tax and the surface taken into account are the same ones as for the free hiring. The tax cut is applicable as from the year of completion of the good and the handing-over of the keys. Conditions:
The new housing located in the DOM-TOM must be rented naked as main home for one 6 years duration. For the intermediate hiring, in order to facilitate the accession with the hiring:
The monthly rents for 2007 are reached a maximum during 6 years with 11,66€ except charge/m ² livable (more floor timber until 14m ²) the annual resources of the tenants are reached a maximum with:
26.939€ for a single person
49.824€ for a couple without dependant
52.706€ for a couple with 1 dependant
55.588€ for a couple with 2 dependants
59.440€ for a couple with 3 dependants
63.291€ for a couple with 4 dependants
Industrial Law Girardin Thanks to a powerful tax engineering and to the selection of protected economic sectors, it is possible to gum its tax entirely each year and this whatever is the rising one.
The State set up this type of tax incentives in order to stimulate the economic activity in the DOM-TOM. How ? The law industrial Girardin allows, while becoming owner of industrial goods, to reduce your tax of 50% of the amount invested.
The engagement of detention of these goods is 5 years (tiny room to 4 years for certain sectors) and of the counterparts with respect to the local company are to be respected.
Advantages: A tax cut of 50% (60% on TOM or certain sectors D activity) over one year, calculated on the amount of productive investment.
If the amount of the tax cut exceeds the which had tax, exceeding it a credit constitutes on the State. This credit is used for the payment of Income tax due under the 5 following years. The fraction not used is refunded with the expiry of this period.
This device is validated until 2017 Conditions: Engagement of detention during 5 years (or normal duration of use if it is lower).
Retrocession of 50% of the tax advantage to the local company, in the form of a reduction in the rent or delivery price of the good.
The law Girardin allows a direct reduction of the amount of the tax to be paid. A livable ceiling of reduction of 2 125,51 euro/m ², raised floor timber within the limit of 14 m2.
A tax cut of: 25% over 10 years for a main home 40% over 5 years for the free hiring 50% over 5 years for the intermediate hiring + 4% of desfiscalisation to the title of solar energy (subject to the downstream of the tax services of the Meeting)
General information: Housing must new and be rented naked for one five years minimal duration to a tenant who fixes his main home there. The hiring must take effect in the six months of the date of completion of the building or its acquisition if it is posterior.
The tenant of housing should be neither the spouse of the investor, nor a member of his tax hearth. Key points: Assembling real investment. The base of calculation includes/understands the price of acquisition plus the expenses of acquisition (fee registration and of stamps, fees, commission…).
The number of investments is not limited. Levelling off of the price with the m ² of surface livable. For all the investments in housing, the real investment is retained within the limit of 2.125€ HT per m ² of surface livable.
Assembling tax cut: 40% of the amount of the investment in the free sector 50% of the amount of the investment in the intermediate rental sector
These rates are respectively changed to 50% and 60% when housing is located in a significant urban zone.
When capital expenditures of energy production using a renewable source of energy are carried out in housing each reduction ratio of taxes is raised of four points.
Charge of the tax cut The tax cut is spread out over 5 years.
The tax cut is practised for the first time the year of the completion of the building or its acquisition if it is posterior without application of prorata temporis.
It is charged directly to the tax resulting from the progressive scale before charge from the tax credits or tax credits.
If it exceeds the tax which had by the taxpayer, it cannot give place to refunding. All-in deduction The all-in deduction on the rents is 14%.
Land Deficit For the same housing, any office plurality is impossible for the period of the engagement of hiring between the tax cut for real investment overseas and the charge of a land deficit on the total income.
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