Description

This internship will allow you to know the main mechanisms in terms of real estate taxation (property income, capital gains, ISF), to master the tax consequences of the ownership and transfer of real estate, of the management of an SCI as well as rental investment assistance schemes.

Who is this training for ?

For whom ?

Administrative and financial managers, accounting managers, management controllers, auditors, tax specialists and lawyers.

Prerequisites

Training objectives

Know the main real estate tax mechanisms

Manage the tax aspects of holdings and transfers of real estate

Understand the tax particularities of managing an SCI

Master the specificities of tax aid for rental investment

Training program

• The tax consequences of owning real estate
  • Tax aspects of receiving rental income: declaration of property income and deductible charges.
  • Determination of the taxable amount.
  • VAT regimes applicable to rentals: the principle of exemption and exceptions leading to taxation.
  • Management of land deficits.
  • Rental income taxed in the BIC category.
  • Declaration of assets real estate under the ISF: goods falling within the scope of the ISF.
  • Principles of valuation of real estate.
  • Taxation rules regarding 'ISF.
  • Exercise: Practical case including the establishment of a declaration no. 2044 (declaration specific to land income).
  • Practical case relating to the declaration of real estate within the framework of the ISF.
• The tax consequences of real estate transfers
  • Construction, acquisition: duties due.
  • New scope of application of VAT and scope of application of transfer duties.
  • Tax consequences of a real estate transfer: real estate transfer for consideration, free of charge.
  • Tax regime for real estate capital gains: determination of the amount of the capital gain.
  • Declaration and payment of taxes relating to added value.
  • Exercise: Practical case relating to the determination of duties due in the context of the construction and acquisition of real estate.
  • Calculation of the capital gain and the amount of tax due.
• The tax aspects of managing an SCI
  • Tax rules for property income received by an SCI.
  • Calculation of the capital gain on the sale of shares in the SCI.
  • Determination of the capital gain -value on the sale of the building.
  • Exercise: Practical case relating to the management of an SCI.
• Tax assistance for rental investment
  • The Duflot law and Duflot overseas: eligible products and tax advantages.
  • The Pinel system: eligible products and tax advantages.
  • The Censi-Bouvard system : reminder of the system and reduction of the tax rate.
  • Exercise: Practical case including a calculation of the tax advantages linked to the application of these systems.