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Rental investment: The Scellier system
The Scellier Law
In force between 1 January 2009 and 31 March 2013, the scheme was available for bare rental; in France (Metropolitan France and DOM), in Mayotte or in an overseas territorial collectivity; and in furnished rental (known as "Censi-Bouvard") and until December 31, 2018.
Investors
The investment can be made directly by a natural person or through a company not subject to corporation tax.
The buildings concerned
Eligible dwellings may have been acquired: completed, unfinished to be completed, in VEFA, with a view to being rehabilitated or renovated, transformed if initially used for a use other than the dwelling or built by the taxpayer.
Dwellings that have been the subject of an application for a building permit from 1 January 2010 to 31 December 2011 must meet an overall level of energy performance.
The obligations of donors
The dwellings must be rented for use as a main residence for at least 9 years to a natural person (other than a member of the owner's tax household or to an ascendant) or to a legal person subject to corporation tax.
The lessor must ensure compliance with a monthly rent ceiling per m² excluding charges (so-called "free" sector) and the tenant's resources (so-called "intermediate" sector).
The 13% tax reduction
It is calculated on the cost price of the housing retained within the limit of a ceiling per m² of living space set by decree and on the other hand of € 300,000.
The reduction is spread by 9th over 9 years, and reduces the income tax payable by the landlord .
Investors
The investment can be made directly by a natural person or through a company not subject to corporation tax.
The buildings concerned
Eligible dwellings may have been acquired: completed, unfinished to be completed, in VEFA, with a view to being rehabilitated or renovated, transformed if initially used for a use other than the dwelling or built by the taxpayer.
Dwellings that have been the subject of an application for a building permit from 1 January 2010 to 31 December 2011 must meet an overall level of energy performance.
The obligations of donors
The dwellings must be rented for use as a main residence for at least 9 years to a natural person (other than a member of the owner's tax household or to an ascendant) or to a legal person subject to corporation tax.
The lessor must ensure compliance with a monthly rent ceiling per m² excluding charges (so-called "free" sector) and the tenant's resources (so-called "intermediate" sector).
The 13% tax reduction
It is calculated on the cost price of the housing retained within the limit of a ceiling per m² of living space set by decree and on the other hand of € 300,000.
The reduction is spread by 9th over 9 years, and reduces the income tax payable by the landlord .
Good to know
The device is limited to one acquisition per year made until 31/12/2010.
The tax deduction will then be reduced to 15% over 9 years for acquisitions made for the year 2011 and 25% if the housing is BBC certified (Low Consumption Building)
The tax deduction will be reduced to 10% over 9 years for acquisitions made for the year 2012 and 20% if the accommodation is BBC certified.
At the end of the 9 years, you can, provided you respect a ceiling of resources of your tenant, continue to benefit from an annual tax reduction of 2% of the price of the acquisition of the housing for another 6 years or another 12%. This is the Scellier Social device: Deduction of 37% of the amount of the deduction investment.
The tax deduction will then be reduced to 15% over 9 years for acquisitions made for the year 2011 and 25% if the housing is BBC certified (Low Consumption Building)
The tax deduction will be reduced to 10% over 9 years for acquisitions made for the year 2012 and 20% if the accommodation is BBC certified.
At the end of the 9 years, you can, provided you respect a ceiling of resources of your tenant, continue to benefit from an annual tax reduction of 2% of the price of the acquisition of the housing for another 6 years or another 12%. This is the Scellier Social device: Deduction of 37% of the amount of the deduction investment.
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