What the sale leaves after the loan and fees — Furnished flat-share in Melun — LMNP · ID 02LMNPNet Sale Proceeds Ledger

Sale price applies ONE MORE period of appreciation than Market value itself carries (the value page's own Year-t figure is a start-of-year value; Loan left to repay is an end-of-year value, since it's the balance AFTER a full year of amortization — this extra period aligns the sale price with that same end-of-year timing, without changing Market value/the value page itself). Every term here is untaxed cash — what the sale leaves you before the tax on the gain. The taxable gain is a different figure, worked out on the tax-on-the-gain page (sale price minus the agency fee, against the purchase price plus fees and works, minus the wear-and-tear deducted); the loan payoff costs do not lower that gain.