Les différents éléments à fournir nous permettent de calculer avec la plus grande précision les aides disponibles, telles que la TVA à 3 % ou le droit d’enregistrement. Le vendeur pourra vous transmettre ces informations.

Indicate the land price here for a house or, for an apartment, the land share. The land is subject to registration fees but not to VAT. In the case of the sale of an existing property, you can enter the total price here and leave all other fields at zero.

Architect, engineer, and other fees defined by the legislator are not eligible for the super-reduced 3% housing VAT.

In the context of a Sale in Future State of Completion (VEFA), construction costs are divided between those already completed at the time of the notarial deed signing, which will be paid at that time, and those still to be completed, which will be invoiced according to the progress of the work. For the first category – completed constructions – the buyer can apply for a VAT refund. For the second category – constructions yet to be completed – an approval request can be submitted for invoicing at the super-reduced 3% VAT rate.

Completed constructions refer to those that are already finished at the time of signing the sales contract in a VEFA transaction. The seller will be able to provide you with detailed information on this.

The reference date to consider is that of the notarial deed. Some aids are time-limited. Certain benefits expire at the end of the year, on 12/31/2024, such as the registration tax credit, accelerated depreciation, and tax deductibility. Others remain valid until 06/30/2025, such as the 50% reduced registration fee. Finally, some have no defined expiration date.

Purchasing a property for personal occupancy or rental purposes entitles you to different types of aid, both in nature and amount.

The tax credit is a personal aid granted only once but can be used in multiple installments for different successive purchases. It is doubled in the case of joint household taxation. In this context, it is essential to know the amount already used by the buyer or their spouse.

Total purchase value, including notary fees, but excluding registration fees.

Only the construction share and notary fees are subject to depreciation.

Estimated monthly rent for the property.

Please indicate the percentage of the acquisition that will be financed by a loan.

A special deduction in the form of exceptional acquisition costs of 6% is granted during the year of completion and the following six years, up to a depreciation value of €250,000 per year, corresponding to a construction value of €4,166,667. Depreciation is set at 2%, with a special real estate allowance of 4% applicable up to an amount of €250,000 per year. Beyond a construction cost of €4,166,667, depreciation is limited to 2%. The depreciation regime for individuals will be reduced for any acquisition whose notarized deed is signed after 12/31/2024. For legal entities (companies), depreciation is set at 4%, with no special tax allowance.

The taxable income corresponds to the income subject to taxation. It is calculated using the following formula: Annual rent - depreciation - annual interest If the result is negative, the tax will also be negative and can be deducted from your other income.