15 mars 2012

Forte pression fiscale sur les revenus immobiliers

The National Union of Immovable Property (UNPI) gave a press conference on March 13, 2012 on the subject of the very high tax burden that applies to real estate income , in order to attract the attention of candidates for the presidential election on this subject.

The press kit includes many quantified examples which show that the taxation weighing on real estate income is much higher than that on employee or capital income (shares, dividends, etc.).
We see that depending on the marginal tax bracket of a taxpayer, if we add social security contributions, various taxes and levies weighing on real estate or even wealth tax , profitability is sometimes 0%, and we even in the most extreme cases happens to have situations where the taxpayer pays more taxes than he pockets income

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Quantified example: Taxpayer subject to income tax at the rate of 30%, rents collected of € 12,000 per year, € 4,800 in charges (management and insurance costs, goncière tax, works, condominium charges)
– Taxable property income : € 7,200 (12,000 – 4800)
– IR 30%: € 2,160
– Social security contributions (15.5%): € 1,116
– Total taxes: € 3,276
Or an annual net income of € 3,924 (7200 – 3276), taxes representing 46% of taxable property income.

But what is even more obvious is that income from real estate is taxed more than income from work (salaries) or income from movable property (dividends, etc.) .
Thus, for € 20,000 of income (IR at 30%):
– net income in the case of real estate income: € 6,540 or 32.70%
– net income in the case of salary: € 9,100 or 45.50%
– net income in the case of income from movable property: € 13,597, i.e. 67.99%

The UNPI has also drawn up the list of taxes, duties and taxes weighing on real estate, there are no less than 41!
1. Income
tax 2. Property tax on built properties
3. Property tax on non-built properties
4. Housing
tax 5. Solidarity tax on wealth
6. Real estate capital gains
7. Generalized Social Contribution (CSG )
8. Contribution to the Repayment of Social Debt (CRDS, which should be remembered, was set up in 1996 for a period of 13 years, that is until 2009 and which is still in place …)
9. Tax household waste collection
10. Value Added Tax
11. Levy on rental value
12. Territorial Economic Contribution (CET)
13. Contribution on the added value of companies (CVAE)
14. Real estate contribution of companies
15. Contribution on rental income
Transfer rights for payment of buildings 17. Rights on transfer of social rights
18. Right of sharing
19 Fixed
duties 20. Stamp
duties 21. Inheritance and gift
duties 22. Levies on real estate profits made by taxpayers not domiciled in France
23. Local equipment tax (and additional tax in Ile-de-France)
24 Payment for exceeding the legal density ceiling
25. Fee for the creation of offices in Ile-de-France
26. Departmental tax on sensitive natural areas
27. Participation for non-construction of parking areas
28. Departmental tax for the financing of CAUEs
29. Special equipment
tax in Savoy 30. Tax on vacant housing
31. Tax on the turnover of farmers
32. Sweeping tax
33. Special equipment taxes
34. Tax for costs of chambers of agriculture
35. Taxes for costs of chambers of commerce and industry
36. Local tax administration costs
37. Rights on leases and verbal leases
38. Rights on sales of business
assets and similar operations 39. Additional tax for EPCIs
40. Tax for the benefit of regional land offices
41. Flat rate tax on real estate capital gains linked to the construction of transport infrastructure

Source : UNPI

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