{"id":2189,"date":"2020-02-13T15:54:44","date_gmt":"2020-02-13T12:54:44","guid":{"rendered":"http:\/\/nalog.fr\/rolegea-dyuflo-cum-de-a-reduce-taxele-la-achizitionarea-de-locuinte-noi-in-franta\/"},"modified":"2020-02-13T15:54:44","modified_gmt":"2020-02-13T12:54:44","slug":"rolegea-dyuflo-cum-de-a-reduce-taxele-la-achizitionarea-de-locuinte-noi-in-franta","status":"publish","type":"post","link":"https:\/\/nalog.fr\/ro\/rolegea-dyuflo-cum-de-a-reduce-taxele-la-achizitionarea-de-locuinte-noi-in-franta\/","title":{"rendered":"Legea \u0414\u044e\u0444\u043b\u043e: cum de a reduce taxele la achizi\u021bionarea de locuin\u021be noi \u00een Fran\u021ba"},"content":{"rendered":"<p>De la 1 ianuarie 2013, \u00een Fran\u021ba, se aplic\u0103 legea \u0414\u044e\u0444\u043b\u043e (loi Duflot), conform c\u0103ruia se poate reduce impozitele, \u00eenchirierea, dob\u00e2ndit\u0103 sau construit\u0103 de cazare timp de nou\u0103 ani. Acest mecanism va func\u021biona p\u00e2n\u0103 la 31 decembrie 2016.<\/p>\n<p>P\u00e2n\u0103 \u00een 2013, \u00een loc de legi \u0414\u044e\u0444\u043b\u043e a fost aplicat\u0103 legea \u0421\u0435\u043b\u044c\u0435 (loi Scellier), \u00een cadrul c\u0103ruia s\u0103 poat\u0103 fi de 6 % (pentru case conventionale) sau 13 % (pentru cl\u0103diri eficiente energetic) din valoarea imobilului, \u00een cazul locuin\u021belor \u0441\u0434\u0430\u0432\u0430\u043b\u043e\u0441\u044c \u00een arend\u0103 timp de nou\u0103 ani. Pute\u021bi auzi de multe ori de p\u0103rere c\u0103 legea veche a fost mai avantajoas\u0103 dec\u00e2t noi, dar nu este a\u0219a.<\/p>\n<p>&#8222;Legea \u0414\u044e\u0444\u043b\u043e mai interesant dec\u00e2t \u0421\u0435\u043b\u044c\u0435, dar mult mai \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u043d, \u0219i nu to\u021bi \u00een\u021beleg caracteristicile sale. Acest lucru explic\u0103 de critici. \u00cen plus, ministrul Cecile \u0414\u044e\u0444\u043b\u043e popular: uneori, o atitudine p\u0103rtinitoare fa\u021b\u0103 de ministrul se aplic\u0103 legea care se ini\u021biaz\u0103&#8221;, spune Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d, director al departamentului Europa de Est AS et Associ\u00e9s.<\/p>\n<p>Conform legii \u0414\u044e\u0444\u043b\u043e un investitor a cump\u0103rat o proprietate \u00een perioada de timp specificat\u0103, se poate ob\u021bine o deducere fiscal\u0103 \u00een m\u0103rime de 18 % din valoarea imobilului, \u00een cazul \u00een care:<\/p>\n<ul>\n<li>valoarea investi\u021biei nu dep\u0103\u0219e\u0219te 300 de mii de euro;<\/li>\n<li>pre\u021bul pentru 1 m2 \u2014 nu mai mult de 5 500 de euro;<\/li>\n<li>locuin\u021bele vor fi \u00eenchiriate pentru o perioada de minim nou\u0103 ani \u0219i nu mai t\u00e2rziu de 12 luni dup\u0103 finalizarea construc\u021biei;<\/li>\n<li>tarifele de \u00eenchiriere nu dep\u0103\u0219esc limitele maxime prev\u0103zute de legisla\u021bia \u00een vigoare;<\/li>\n<li>m\u0103rimea veniturilor viitoare a locatarilor corespunde stabilit pragul;<\/li>\n<li>cazare corespunde unui anumit nivel de eficien\u021b\u0103 energetic\u0103 (BBC 2005 \u2014 pentru obiectele construite \u00eenainte de 31 decembrie 2012, sau RT2012 \u2014 pentru obiecte, construite dup\u0103 1 ianuarie 2013).<\/li>\n<\/ul>\n<p>Conform legii \u0414\u044e\u0444\u043b\u043e poate cumpara maxim dou\u0103 obiecte \u00eentr-un an \u00een valoare total\u0103 de nu mai mult de 300 de mii de euro. Cel care a decis s\u0103 cumpere un apartament \u00een Fran\u021ba, cea mai avantajoas\u0103 de a achizi\u021biona studiouri \u0219i apartamente cu o camer\u0103 \u2014 ei sunt cea mai mare cerere \u00een r\u00e2ndul chiria\u0219ilor. Brut-rata de rentabilitate este \u00een medie de 3,5\u20134 %. Fiscale reduceri ac\u021bioneaz\u0103 \u00een timpul toate cele nou\u0103 ani.<\/p>\n<p>&#8222;Se poate deduce un maxim de 6 000 de euro pe an, timp de nou\u0103 ani \u2014 la doar 54 de mii de euro pentru \u00eentreaga durat\u0103&#8221;, explic\u0103 Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d.<\/p>\n<p>Tarifele de \u00eenchiriere \u00een legea \u0414\u044e\u0444\u043b\u043e reprezint\u0103 80% din taxa de pia\u021b\u0103 pentru amovibil de cazare. Acestea se schimb\u0103 \u00een fiecare an. Chiria\u0219 nu poate fi un membru al familiei proprietarului.<\/p>\n<p>Pentru a afla zona de locuin\u021be \u0219i restric\u021biile privind chiria, trebuie s\u0103 utiliza\u021bi formula: 0,7+19\/N (N \u2014 o zona rezidentiala, precum \u0219i jum\u0103tate din \u00eenc\u0103perile auxiliare (pivni\u021b\u0103, subsol, balcon), suprafata care este de maxim 8 m2). Maxim\u0103 chiria pentru acest obiect \u2014 636 euro (65*9,88*(0,7+19\/65)).<\/p>\n<\/p>\n<h3>Maxime de \u00eenchiriere tarife euro\/m2 (2013)datele de AS &amp; Associ\u00e9s<\/h3>\n<table>\n<tbody>\n<tr>\n<th>Zona A bis<\/th>\n<td>16,52<\/td>\n<\/tr>\n<tr>\n<th style=\"vertical-align: middle;\">Zona A<br \/> (restul<br \/> zone)<\/th>\n<td style=\"vertical-align: middle;\">12,27<\/td>\n<\/tr>\n<tr>\n<th>Zona B1<\/th>\n<td>9,88<\/td>\n<\/tr>\n<tr>\n<th>Zona B2<\/th>\n<td>8,59<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Zona A cuprinde multe comunei \u00een Ile-de-\u0424\u0440\u0430\u043d\u0441\u0435, coasta de Azur, \u0219i partea francez\u0103 a \u0436\u0435\u043d\u0435\u0432\u0441\u043a\u043e\u0439 aglomerare, zona A bis \u2014 Paris \u0219i 29 comunelor mici coroane capitalei, B1 \u2014 cea mai mare coroana de la Paris \u0219i de aglomerare cu o popula\u021bie de peste 250 de mii de persoane.<\/p>\n<p>La zona B2 sunt aglomerare cu o popula\u021bie mai pu\u021bin de 250 de mii de persoane. Cu data de 30 iunie 2013 de impozit pe aceast\u0103 zon\u0103 nu se aplic\u0103, cu toate acestea, \u00eentr-o jum\u0103tate de astfel de municipalit\u0103\u021bi se discut\u0103 posibilitatea de a participa la program, aria de lege \u0414\u044e\u0444\u043b\u043e.<\/p>\n<\/p>\n<h3>Nivelul maxim al veniturilor viitoare a locatarilor, euro \u0433\u043e\u0434\u0434\u0430\u043d\u043d\u044b\u0435 AS &amp; Associ\u00e9s<\/h3>\n<table>\n<tr>\n<th style=\"vertical-align: middle;\"><\/th>\n<th style=\"vertical-align: middle;\">Pentru un<br \/> omului<\/th>\n<th style=\"vertical-align: middle;\">Pentru cupluri<\/th>\n<\/tr>\n<tbody>\n<tr>\n<th>Zona A<\/th>\n<td>36 502<\/td>\n<td>54 554<\/td>\n<\/tr>\n<tr>\n<th>Zona B1<\/th>\n<td>29 751<\/td>\n<td>39 731<\/td>\n<\/tr>\n<tr>\n<th>Zona B2<\/th>\n<td>26 776<\/td>\n<td>35 757<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>De exemplu, \u00een anul 2013, persoana fizic\u0103 dob\u00e2nde\u0219te un apartament nou, cu suprafa\u021ba de 65 m2, la Lille (Zona B1). Astfel de locuin\u021be se va potrivi \u0442\u0435\u0440\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u043c\u0443 regulament RT2012. Investitorul poate beneficia de o deducere fiscal\u0103 \u00een valoare de 4 200 de euro anual, timp de nou\u0103 ani. Suma total\u0103 de economisire va fi de 37 800 de euro.<\/p>\n<p>\u021ain\u00e2nd cont de pre\u021b \u0219i pre\u021bul de \u00eenchiriere cel mai rentabil este zona B1, mai ales ora\u0219ului Bordeaux, Lille, Lyon, Nantes, Rennes, Strasbourg. Nu este \u00een valoare de a scrie off \u0219i suburbiile pariziene zona A \u2014 Gennevilliers, Montreuil \u0219i Chatillon. Brut-rata de rentabilitate locale de apartamente cu suprafa\u021ba de 40 m2 ajunge la 5,5 %.<\/p>\n<p>Potrivit AS &amp; Associ\u00e9s, atunci c\u00e2nd cump\u0103r\u0103 un obiect \u00een valoare de 200 de mii de euro \u00een credite ipotecare lunare de cheltuieli, \u021bin\u00e2nd cont de beneficii, teoretic, pot constitui 407 euro \u2014 datorit\u0103 legii \u0414\u044e\u0444\u043b\u043e \u00een acest caz, economisirea de 333 de euro pe lun\u0103.<\/p>\n<\/p>\n<h3>Un exemplu de cheltuieli atunci c\u00e2nd cump\u0103r\u0103 \u00een credit obiect \u00een valoare de 200 de mii de euro de euro \u00een \u043c\u0435\u0441\u044f\u0446\u0434\u0430\u043d\u043d\u044b\u0435 AS &amp; Associ\u00e9s<\/h3>\n<table>\n<tbody>\n<tr>\n<th>Plata ipotecare<\/th>\n<td>1 228<\/td>\n<\/tr>\n<tr>\n<th>Venitul din leasing<\/th>\n<td>488<\/td>\n<\/tr>\n<tr>\n<th>Fiscal\u0103 reducere<\/th>\n<td>333<\/td>\n<\/tr>\n<tr>\n<th>Cheltuielile totale<\/th>\n<td>407<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Acest mecanism se poate utiliza atunci c\u00e2nd v\u0103 abona\u021bi la titluri de valoare Civil companiei privind opera\u021biunile cu imobile (Soci\u00e9t\u00e9 civiles de placement immobilier, SCPI), dac\u0103 95 % din activele constituie obiecte de care se \u00eencadreaz\u0103 \u00een categoria de impozitare conform legii \u0414\u044e\u0444\u043b\u043e. \u00cen acest caz, cuantumul de deducere a taxei va fi de 18 % la 95 % din pre\u021bul de subscriere la valori mobiliare.<\/p>\n<h3>* * *<\/h3>\n<p>&#8222;\u0414\u044e\u0444\u043b\u043e \u0219i aceste legi sunt direc\u021bionate c\u0103tre sectoarele \u00een care sunt necesare subven\u021bii de stat. \u00cen legile legate de imobiliare, statul c\u00e2\u0219tig\u0103 de dou\u0103 ori: \u00een primul r\u00e2nd, acesta prime\u0219te TVA (19,6 %) imediat \u0219i, par\u021bial, a se \u00eentoarce, dar nu imediat, ci \u00een timp de 10-11 ani (unul\u2013doi ani pentru construc\u021bia \u0219i nou\u0103 de ani de \u00eenchiriere). \u00cen al doilea r\u00e2nd, aceste legi permit de a reduce \u0219i a controla de pia\u021b\u0103 de \u00eenchiriere, precum \u0219i de a face amovibil de cazare mai accesibile pentru oamenii s\u0103raci&#8221;, explic\u0103 Lara \u041f\u0430\u0440\u044d\u043d\u0430\u043d.<\/p>\n<p>Iulia \u041a\u043e\u0436\u0435\u0432\u043d\u0438\u043a\u043e\u0432\u0430, Tranio.Ru<\/p>\n","protected":false},"excerpt":{"rendered":"<p>De la 1 ianuarie 2013, \u00een Fran\u021ba, se aplic\u0103 legea \u0414\u044e\u0444\u043b\u043e (loi Duflot), conform c\u0103ruia se poate reduce impozitele, 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