Sale: what you keep — map — T2 in Melun — SCI à l’IS · ID 01SCI IS
If the company sells this property at the end of year 15: from the sale price to the money the associates keep, with your numbers.
- The sale
- Company tax
- The company
- The associates
Sale at the end of year 15: price €133,633 − fees €7,233 − loan left €55,093 = €71,307 net; + money kept by the company €0 − company tax €6,141 = €65,166 to hand out; compte courant repaid €30,367 + dividend €34,799 − flat tax €10,927 = €54,239 back to the associates.
What this calculation leaves out
- The sale is assumed at the end of the year: the price is the value at the start of the year plus one more year of price rise, the loan left is the balance after the year’s payments.
- The compte courant (and the share capital) come back first, without tax; only what is above it is a dividend, taxed at the flat tax of 31.40% (set by law).
- The capital gain (sale price − fees − the value left after depreciation) and the IS it adds are on their own map: open the « IS on the sale » circle.
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.