Your rental account — map — T2 in Le Mée-sur-Seine — micro-foncier · ID 03Micro-foncier
What your rental account holds at the end of year 20: last year's balance, its interest, the rent left after the year's tax and the payments after the purchase — then the main map's « money kept, before taxes ».
- Your money (the account)
- The account’s interest
- Taxes (the State)
- CSG given back (one year late)
Year 20: opening balance €0 + interest €0 − rent left after tax €3,373 + payments after the purchase €3,373 = €0 in your rental account. The rent left after tax = rent left before tax −€533.07 − tax of the year €2,966 + last year's CSG given back €126.29 = €3,373 short. Add back the taxes already paid out of it (€49,579, of which €128.19 of this year's CSG still to come back): money kept before taxes = €49,579.
What this calculation leaves out
- The CSG timing: the deductible CSG of a year lowers the NEXT year's income tax — so it enters the account one year late (« last year's CSG given back »).
- With no lender, the account never stays below zero: you put in what is missing (« Payments after the purchase »).
- Micro-foncier: the interest paid to a lender is not deducted from anything (the 30 % allowance replaces every cost).
- At a sale, the account is added to what the sale leaves (the main map, « Sold »).
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.