Your rental account before any tax — map — T2 in Le Mée-sur-Seine — micro-foncier · ID 03Micro-foncier
What your rental account would hold at the end of year 20 if no tax were ever paid: last year's balance, its interest, the rent left before tax and the payments after the purchase.
- Your money (the account)
- The account’s interest
- Taxes (the State)
- CSG given back (one year late)
Year 20, before any tax: opening balance €0 + interest €0 − rent left before tax €533.07 + payments after the purchase €533.07 = €0 in your rental account.
What this calculation leaves out
- Before any tax: the same account with no income tax, no social contributions and no flat tax on the interest ever taken from it (so no CSG given back either). Its balance is the one in the « before tax » net worth; the account after tax has its own map.
- 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.