Law Robien “centred” and “new”

The principle

The tax incentives Robien centred or Neuf function on a principle accelerated. In light: you make build, you give the house in hiring. And you cut off from the rents, when you state them with the tax department, part of the price of housing. You create land deficits thus. They come on your overall income, which blow decreases. And you pay less .

The tax incentive

As Robien, you amortize 50% of the price of the house over nine years.

In , you amortize from 50 to 65% of the price out of nine to fifteen years and you profit in more dune standard deduction of 30% on the rents, which digs your land deficits more. of the more substantial economies .

To note: is more interesting fiscally because the conditions of hiring are more social (see the party tenants).

Conditions

As Robien as in , you must rent the empty house (tax regime of the land incomes) during at least nine years, with use of main home of the tenant.

Rents

As Robien, you must adhere to roofs of rents calculated to reach 90% of the rents of the open market. Actually, the Robien roofs are generally equal, or higher than these rents of market.

In , the roofs of rent are calculated to be lower by 20% than those of Robien. Actually, the roofs are hardly lower than these same rents of market. The roofs of rents Robien and vary according to of the house (see board).

Tenants

As Robien, you choose them freely, without taking account of their incomes.

In , the resources of your tenants should not exceed certain roofs 29 747 in 2007 for a family of four people in an agglomeration of more than 60 083 inhabitants except Ile-de-France).

Family hiring and economies

As Robien, you can benefit from the economies by renting the house with your ascending ones or downward, in condition are detached from your household for tax purposes.

With , you cannot rent with your ascending or downward. But it is possible to suspend at the end of three years to place a child, during nine years maximum with a rent of market. At the end of this period, you must take again the hiring under the conditions of the regime.

Formalities

To profit from depreciation Robien or New , you must make the request of it. Once taken, is irrevocable for at least nine years. If you call it in question, the tax department will take again the tax incentives.

When to make the request? If the house is finished and rented in 2008, you will make the request when you fill your statement 2009, which relates to the incomes of 2008. If you sign the contract in 2008 and that the house is finished and rented in 2009, you will take in your statement of 2010, which relates to the incomes 2009.

Side documents, you must join to your statement of income a printed paper form provided by the tax department in which you choose , a copy of the lease and for the hirings a copy of washing of the tenant.

And if you do not adhere to your commitments?

To profit from these advantages, your main obligation is to rent housing during at least nine years. If you do not adhere to these commitments (you cease renting the good during this period), the tax department will call into question the granted advantages. Except if you are reached dune disability, if you lose your employment or if you come by misfortune to die.

Robien, new : roofs of rents

Investments carried out as from the 1/1/2008 - Monthly rent with the square meter

Areas	Robien
Area has	21,02	16,82	Agglomerated party of the Ile-de-France, French Riviera and Genevese French
area	14,61	11,69	Urban sectors of more than 2 60 083 inhabitants, large crown around Paris, some expensive agglomerations, circumference of the Mediterranean, Corsica, overseas departments.
area	11,95	9,56	Other agglomerations of more than 60 083 inhabitants, other expensive, limiting border zones of the Ile-de-France.
Area C	8,76	7	Remain territory.

To note: the complete zoning of the communes is available on the www.k9soa.net site