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Rental investment
Pinel device: what are the changes?
Publié le null - Directorate for Legal and Administrative Information (Prime Minister)
The Pinel scheme, which allows for a tax reduction under certain conditions by investing in new or future-ready real estate, is maintained unchanged until the end of 2022. But since the 1ster January 2021, the tax benefit is more limited. Only purchases of accommodation located in a building are eligible. Single-family condominiums are no longer involved. For 2023 and 2024, the 2021 budget provides for degressive tax reduction rates.
As of 1er in january 2021, the tax reduction remains the same but is limited to acquisitions in multi-unit buildings. It therefore no longer concerns individual villas built within a condominium or villas built in a twin manner. This provision was already provided for in the 2020 budget.
The reduction rates will be gradually reduced for acquisitions made from 2023 and for buildings licensed in 2023 or 2024, unless the housing is located in a priority area of city policy or meets a high level of quality.
Reminder
The dwelling must be located in zone A, A bis or B1 except in Brittany where since the 1er April 2020, as part of an experiment, the Pinel reduction concerns only accommodation located in specific areas defined by the regional prefect.
FYI
one Report assessing the effectiveness of tax expenditures in supporting the development and improvement of housing supply Annexed to the 2021 budget law, provides an update on the arrangements for the former Normandy, Cosse and Pinel: evolution of the cost of expenditure and the number of beneficiaries, relevance and efficiency of the measure.
Additional topics
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National Agency for Housing Information (Anil)
Ministry of Economy
Ministry of Housing
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