Do you perceive rents? The tax and declaration methods differ depending on whether your property is furnished or not, depending on the amount of the sums collected, etc. But you sometimes have the choice between several options: Make your calculations!
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This is one of the few sections not pre -filled by the tax administration. If you are the owner (or usufructuary) of one or more rental goods, you must declare the rents collected in 2021.
have they been rented uncomforted? The rents are in this case taxable as a property income. As long as you have not received more than 15,000 euros in rents, excluding charges, you are automatically noted with a simplified tax regime called “microfoncier”. Whatever the rental period and even if you also benefit from the Duflot, Pinel, Denormandie or Scellier tax reductions – on the other hand, the “old” devices in favor of rental investment do not allow the application of the microfoncier .
You are also reporting from this regime if you have shares in civil real estate investment companies (SCPI), provided you have rented at least united good. The microfoncier exempts you from filling out a specific property income declaration: just postpone the amount of your gross rents on the main declaration 2042 (box “4 BE”).
Your taxable property income will be determined by the tax administration, which will apply a reduction of 30 % to the sums declared, whatever the reality of your expenses. You will not support the tax and the 17.2 % of social security contributions only on 70 % of what you have collected.
charges to list
In other situations, you note the so -called real regime and in principle subscribe to a specific declaration (2044 or 2044 special), to determine your taxable property income. To do this, you must then list your charges, well for good.
You can ask to benefit from this scheme even if your rents are less than 15,000 euros per year. This is advantageous if the amount of your charges has exceeded 30 % of your rents. But beware, this engages you for three years and will apply to all the goods you have given in unpleasant rental. To demonstrate this choice, simply fill out a declaration of property income.
“Taxpayers who only receive income from real estate companies, whether they are real estate companies (SCI) or SCPI, can postpone the taxable amount directly on the main declaration (box” 4 BA “) Without having to complete a declaration of property income, “explains Estelle Billi, heritage engineer at Advenis Private Management. If you are in this situation and you have bought your SCPI shares on credit, do not forget to indicate in the “information” framework the amount of interest paid in 2021: they are deductible from your property income. >
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