The sites having been disrupted by the health crisis, a new period was granted to taxpayers who acquired an apartment on a plan within the framework of the Pinel system, notes Emmanuelle Féna-Lagueny, lawyer counsel at CMS Francis Lefebvre.
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Individuals acquiring new or assimilated apartments to rent them to modest tenants, respecting certain rent ceilings, can benefit from a tax reduction: this is the Pinel system.
The completion of the accommodation must intervene within thirty months following the date of the signing of the authentic acquisition act, for accommodation acquired in the future state of completion, or the date of obtaining of the building permit, for accommodation that the taxpayer has built.
This period had already been postponed to take into account the health crisis, but a new postponement has been requested due, in particular, difficulties in supplying construction sites. Il was granted by the government on March 2.
Cumulated with the first, he led to a total neutralization of twelve months, from March 12, 2020 to March 11, 2021, deadlines required to complete the accommodation. This means, concretely, that the deadlines that were underway on March 12, 2020 are extended by one year. Example: for a purchase signed on February 3, 2020, the normal period of thirty months would have run until August 2, 2022, it will finally be until August 2, 2023.
As for the deadlines which should have started to run between March 12, 2020 and March 11, 2021 included, they see their starting point postponed to March 12, 2021.