And first of all what is the tax benefit

"Save up to 37 of the price of your property", "Be among the first to benefit from the law Scellier!", "up to 110,000 euros of tax cuts... Aggressive ads flourished at the beginning of year on computer screens. There are more slogans extolling of the new law Scellier, designed to promote investment in rental housing nine on the Internet. However, this text is not yet fully operational! It certainly was voted in the amending finance law for 2008. But, later, MEPs wanted to expand the device, against the advice of the Government and the Senate. It took the opinion of the joint mixed commission, which clipped text in its original simplicity. It is therefore a return to square one. Nevertheless, before ink last texts is dry, the new device had already taken the time to become as familiar as Méhaignerie, Périssol, Besson, Robien or Borloo incentives that had preceded him.

The new law was intended by developers. Greatly destabilized by the crisis, they recorded a collapse of sales until the end of 2008. Since then, is this an immediate effect of the adoption of the text Still, is it that their stocks are deflated. "Can almost say that studios and two-piece are lacking on good sites are réjouitGilles Tocchetto, Director of the real estate Center of Infinitis, particularly in Paris and first Crown.". "However, tempering, cannot be said of the three and four-parts, and more remote areas.".

Will this opportunity, hailed as such by developers, be a also for individuals The question is to be asked, because the market is currently the harm caused by wrongful use of incentives under the Robien (see below) Act. It is therefore about how this new device should prove more advantageous and more protective than the previous ones. And first of all, what is the tax benefit.

Three regimes

for the nine in 2009

The new regime is doomed to replace, as of January 1, 2010, Robien refocused and popular Borloo devices. The year 2009 is, therefore, the point of view of the nine rental investment, one year exceptional since it allows three devices to coexist! The Robien and the popular Borloo, both built on the principle of depreciation, the tax benefit of the law Scellier-Carrez takes the form of a tax cut.

This amounts to 25 of the amount of the investment for purchases made between January 1, 2009 and December 31, 2010, in the limit, however, a ceiling set at 300,000 euros of investment. If the investment is made the next two years, i.e. between 1 January 2011 and 31 December 2012, the rate of reduction is reduced to 20. In other words, the tax benefit may not exceed 75,000 euros in the first period and 60,000 euros in the second. It is spread over nine years for a ninth year, or a gain that can go to, respectively, until 8.333 euros and 6.666 euros per year. In respect of the same year, it is possible to benefit from the advantage for a single housing.

Zone C definitively excluded

Of course, a tax benefit is not without counterparts. In this case, they are similar to those of the Robien: no ceiling of income of the tenants, but the obligation to rent the home naked for nine years at least to rent levels exceeding not 21,65 euro per square metre and month in zone A (Paris and Paris region, Côte d'Azur and French Genevois), 15.05 EUR in zone B1 (large cities) and 12.31 euros in area B2 (medium-sized cities). The vote on the text, the municipalities of area C. (the rest of the territory) were excluded from the Scellier scheme, this provision being dedicated to eliminate the slipping of the Robien in zone C and promote sectors that suffer from a very tight rental market. However the lifting of shields of members involved in zone C allowed the vote, against the advice of the Government, of an amendment to the amending Finance Act for 2009. The senators are opposed. It took together the joint mixed Committee and the status quo ante was finally decided.

Housing écoperformants

Another constraint: acquired housing must meet, as required by the Grenelle of the environment, thermal characteristics and performance consistent with the regulations in force at the time of building permit, in this case the RT 2005 housing authorized as from 1 September 2006. A decree to be published before 2010 must specify detailed rules for the certification of such compliance. "It must be very attentive to this cross-compliance, prevents a professional, achievements under the RT 2000 are still on the market and if the order comes before January 1, 2010, investors who have not been vigilant risk disqualification at Scellier."

Bonus for the intermediate Scellier

The tax benefit can be improved as the investor agrees to submit to a more "social" rental terms and conditions The first is based on the commitment to rent housing (other than a member of the family however) households with incomes are capped. For example, a couple tenant resources must not exceed 65.389 euros per year in the area has, 47.725 in zone B1 and 43.749 in area B2. The second constraint is the rent, which must remain lower than 17,32 euros per square metre and per month in zone A, 12.04 euros in zone B1 and 9,85 EUR in area B2. Finally, the housing should be commended for fifteen years at least. In return, the investor has more classical Scellier during the first nine years, reduction of a further reduction by 2 during the next six years. Icing on the cake: a discount of 30 on land revenue!

Undoubtedly, the Scellier device has assets. "He interested a large fringe of investors than the Robien and the Borloo, who turn them in large owners in need of a girl land deficit", said Patrice Haubois, responsible for studies at the Credit Foncier.

A flat, however, despite a ceiling of$ 300,000 euros, small surfaces are featured. Exactly the reproach made against the deceased Méhaignerie Act and the Besson, Robien or other Borloo who succeeded!