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From January 2019, and your rental income are subject to tax instalments, collected by the inland revenue on your behalf. The rents of 2018 are to be reported i

Land revenue: the different plans, rental possible

From January 2019, and your rental income are subject to tax instalments, collected by the inland revenue on your behalf. The rents of 2018 are to be reported i

Land revenue: the different plans, rental possible

From January 2019, and your rental income are subject to tax instalments, collected by the inland revenue on your behalf. The rents of 2018 are to be reported in the usual terms. But their tax will be offset by a tax credit, the CIMR, in respect of the year white tax. Only your income is "exceptional" 2018 (the not-of-door paid by a commercial tenant, for example) will be taxable in 2019. You must also take into account the device "anti-abuse", put in place for your expenses and work of the 2018... and 2019.

● Bare or furnished, two distinct categories

The rental not furnished reports of the income from land, rental furnished commercial profits. If you earn income of two categories, you must declare them separately. For your income property, you will be covered up to € 15,000 of earnings of the plan microfoncier, in which your expenses are assessed at a flat rate by the inland revenue to 30 % of the revenue.

For your furnished rentals, you are subject to a simplified regime up to € 70,000 of income, with a tax allowance for expenses 50 %

beyond 15.000 €, it is necessary that you calculated your ...

Publish Date : 08 Mayıs 2019 Çarşamba 00:00

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