Scellier device – Wikipedia

The Scellier device is a legislative measure implemented by article 31 of the amending finance law for 2008 with the aim of supporting private rental investment. He ended the December 31, 2012 and was replaced by the Duflot law system ^{[ first ]} which itself ended on December 31, 2014, replaced by Pinel law.

The decree taken for its application defines the municipalities characterized by an imbalance between the supply and the request for housing as corresponds to areas A, B1 and B2 delimited in the annex to the decree of August 10, 2006 ^{[ 2 ]} relating to the classification of municipalities by zones. The rent and resources ceilings of tenants are the same ^{[ 3 ]} .

The objective of this amendment is to ultimately replace Robian laws and Borloo law and to support private rental investment, in crisis since September 2008 and the start of the financial crisis.

The SCELLIER Amendment initially allowed a tax reduction equivalent to 25% of the amount of the property price, up to a limit of € 300,000 and a rental commitment of 9 years. It is reduced to 13% for the classic system over 9 years, 17% over 12 years and 21% over 15 years for the intermediate system ^{[ 4 ]} .

In order to tend towards the objective of the Ayrault government to build 500,000 housing units per year, a rental investment support system should take its follow -up for 40,000 homes per year ^{[ 5 ]} . This must have a more pronounced social aspect, by targeting rentals of less than 20% of the market under resource conditions. In return, tax incentive would be 18% of the investment (capped at 300,000 euros) spread over 9 years ^{[ 6 ]} .

The “Scellier Law” comes from the reform of the Robian law, which was set up during the 2009 finance law, in order to energize the rental sector underground during the last quarter of the year 2008.

Following an amendment deposited by the deputy François Scellier ^{[ 7 ]} , an article is introduced into the 2008 amending finance law ^{[ 8 ]} , with the addition of article 199 Septvicies to the General Tax Code ^{[ 9 ]} .

The objective of “Scellier law” was to gradually replace the Robian law regimes (the effects of which have been criticized) and Borloo law which have disappeared since the end of 2009. From the first ^is January 2009, thanks to the “Scellier law”, investors can choose between tax exemption with the “Scellier law”, and tax exemption in Robian law in its current version, known as a refocused Robian law.

The investments concerned by the tax reduction under the Scellier law are:

• New accommodation, in the future state of completion (VEFA);
• building housing;
• the transformation into housing of a premises assigned to a use other than the home;
• The realization, in housing that does not satisfy the characteristics of decency, of rehabilitation allowing housing to acquire technical performance close to those of new housing;
• The acquisition of unfinished accommodation for its completion;
• The subscription to the capital of SCPI provided that 95% of the subscription serves exclusively to finance an investment for which the conditions of application of the SCELLIER reduction are met.

The tax advantages of the “Scellier law” [ modifier | Modifier and code ]

The tax advantages of the Scellier amendment depend on a rental of the property for 9 years for main residential use ^{[ ten ]} . In this case, they allow:

• A tax reduction, for acquisitions of new goods, for 9 years, equivalent:
  • at 25% of the price of housing in first ^is January 2009 to December 31, 2010;
  • at 22% from the first ^is January 2011 for Labeled BBC (Low Consumption Building) and 13% for other accommodation;
  • and 13% from the first ^is January 2012 to December 31, 2012 for BBC labeled housing (Low consumption building) and 6% for other dwellings ^{[ 11 ]} ;
  • In the event of a rental for nine years in the intermediate sector (that is to say with a more restrictive rental ceiling; and a ceiling of resources of the tenant which does not exist for the normal), the rates are identical, but It is then possible to extend the rental commitment for 3 years, renewable once. The tax reduction will then be 6% per three -year period (2% per year) of the price of housing of the first ^is January 2009 to December 31, 2010, from 5% of the housing price of first ^is January 2011 to December 31, 2011 and 4% of the first ^is January 2012 to December 31, 2012. In addition, the owner then benefited from an exemption of 30% of the rents received.
• The SCELLIER tax reduction is spread over 9 years, at the rate of one ninth per year. Or for an investment of € 100,000 in 2010, a tax exemption of € 2,777 each year for 9 years.

• When the tax reduction exceeds the tax to be paid, the differential can be carried over to the following 6 years.

• In normal sealing there is no ceiling of resources of the tenant to respect but a rental ceiling according to the living area (e.g. in zone A € 23.16/m²). In intermediate sealing there, however, there is a ceiling of resources of the tenant to respect (ex: in zone A € 47488 per year for a single person) and a rental ceiling according to the more restrictive habitable area (eg in zone A € 18.53/m²). In return, the lessor can deduct 30% of his automatic property income and benefit if he continues to rent by the extension system after nine years. The rent ceiling is variable depending on the place of geographic location of the property.

• The reduction value is capped at 300,000 euros (if there is work to be carried out, it is the total sum of the purchase of the property and the work which must be less than 300,000 euros). It should be noted that the tenant of the future investment can be a family member if he does not belong to the tax household. In addition, a second ceiling applies per square meter habitable depending on the area (€ 5,000/m² for zone A).

• Housing cannot be sold during the period of compliance with the commitments imposed by the law of nine years. Failure to comply with obligations results in the return of all of the taxed taxes. Exceptions: There are no tax consequences in the event of resale for death, dismissal or disability. In the event of resale in a three -year extension, all of the taxes saved since the start of the extension that is included.

• In the event of an anomaly, all of the tax advantages is repaired under the year when the error occurs, including those deducted in the past as a year affected by prescription!
  • More specifically, the taxman has the normal period of three years to realize the error, whether it is due to the initial conditions (non-eligible housing) or intervenes during the nine years (new lease with rent ceiling no Correct): If the error is discovered, the taxman will repimulate the year of error (not prescribed in fact), all of the deduction made since the start of the regime! If the error is not detected within three years, the rectifications remain possible, but only over the non -prescribed years, and therefore without bringing the advantages obtained prescribed.

Related articles [ modifier | Modifier and code ]

external links [ modifier | Modifier and code ]

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