Income Tax - Rental Income from Conventional Housing Anah

The mechanism Benefits Loc allows you to benefit from a tax reduction.

To benefit from it, you must imperative to have signed a agreement with Anah for the rental accommodation.

The amount of the tax reduction varies depending on the agreement signed and the following:

• Agreement with or without work
• Rent charged

This tax reduction scheme cannot be combined with another tax incentive scheme (e.g. Duflot/Pinel tax reduction).

It does not apply to buildings classified or registered as historic monuments or having received the label issued by the Heritage Foundation.

You must sign an agreement with theAnah: titleContent.

Your request must be registered between 1^er April 2022 and December 31, 2024.

You must meet certain criteria related to housing, tenants and rent.

Accommodation

The accommodation must be rented empty and for the main house. They can be recent or old, with or without work.

Housing has to justify a certain level of overall energy performance.

Rent

When you sign the lease, you have to set the rent respecting a maximum amount defined by the following:

• Agreement signed with theAnah: titleContent
• Housing location area

You must choose one of the following rental levels:

• Intermediate (loc1)
• Social (loc2)
• Very social (loc3, only with rental intermediation)

In order to set the rent, you must apply one of the following reductions to the rent ceiling observed in the municipality of the dwelling:

• - 15% in loc1
• - 30% in loc2
• - 45% in loc3

To know the rent ceiling observed in the municipality of the housing, you can use the simulator of the Anah:

Loc'Benefits: simulate rent cap and tenant resources (and your tax benefits)

Tenant

To benefit from the device, you must not rent to members of your tax shelter, to your ascendants or descendants.

You can only rent the property to a person already occupying the dwelling when the lease is renewed.

You must lease the property for the duration of the agreement. In case of departure of the tenant, you must return the property to the rental.

You must rent the accommodation to a tenant whose total resources are below a ceiling that varies depending on the agreement signed.

You must choose one of the following rental levels:

• Intermediate
• Social
• Very social

To find out the resource levels applicable in the housing municipality, you can use the Anah simulator:

Loc'Benefits: simulate rent cap and tenant resources (and your tax benefits)

A landlord who signs a very social rental agreement may choose a tenant from among candidates proposed by the prefect.

Rental Intermediation

This is social rental intermediation.

As an owner, you have the option to entrust the management of your rental property to a social intermediary (approved association, social real estate agency).

In that case, you get a higher tax cut, under certain conditions.

The tax reduction depends on the type of agreement signed with theAnah: titleContent and the following:

• Agreement with or without rental intermediation
• Rent level and tenant resource level

On the other hand, the rate of the tax reduction does not vary according to the location of the housing in France.

To fill your tax return, you can view the following documents:

• Explanatory notes
• Tax Return Brochure (indication of documents to be provided or retained)

Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.

The 2022 Online Income Tax Return starts april 13, 2023.

The deadline varies depending on whether you are filing on paper or online.

You can use the following simulator to find out your date:

Know the deadline for filing your tax return

2023 Online Income Tax Return 2022