Profit the tax office sees, including the sale — Furnished flat-share in Melun — SCI à l’IS · ID 04SCI ISPool with Sale

This page shows how the profit on a sale is added to the profit the tax office sees. Result if you sell in year 1: -€21,718.

Where each number comes from

Each link opens the page that calculates that figure.

  1. Profit the tax office sees (cumulative) Cumulative Pool
    1. Profit after allowed deductions Taxable Profit
      1. Interest on the money you lent your company Compte Courant
        1. Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
      2. Savings account for the rent you keep (below €0 = cash borrowed from your other properties or a lender) Reinvestment/Financing Account
        1. Rent kept after all costs (cash flow) Cash Flow
        2. Interest paid to you by the company Compte-Courant Cash Effect
          1. Cash you add when the company is short (payments after the purchase) Owner payments after the purchase
        3. Company tax paid each year IS Ledger
      3. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation
  2. Profit on the sale (capital gain) Capital Gain
    1. Wear-and-tear deduction (depreciation: building, improvements, furniture) Depreciation

Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.

Part 1. Profit the tax office sees, plus the profit on the saleCumulative Pool + Capital Gain → Pool with Sale

Year 1: pool with the sale = −€7,273.75 − €14,444.19 (the capital gain) = −€21,717.94; taxable base = max(€0, −€21,717.94 − €0.00 (highest pool before this year)) = €0.00.

YearCumulative Pool1Capital Gain2Pool with Sale3Highest pool before4Taxable Base with Sale5
1-€7,274-€14,444-€21,718€0€0
2-€2,453-€10,384-€12,837€0€0
3€2,627-€6,319-€3,691€0€0
4€7,960-€2,250€5,710€2,627€3,083
5€13,537€1,824€15,361€7,960€7,401
6€19,366€5,902€25,268€13,537€11,731
7€25,453€9,985€35,438€19,366€16,072
8€32,141€13,736€45,877€25,453€20,425
9€39,101€17,492€56,593€32,141€24,451
10€46,339€21,252€67,591€39,101€28,490
11€53,862€25,017€78,879€46,339€32,541
12€61,679€28,788€90,467€53,862€36,605
13€69,797€32,563€102,360€61,679€40,682
14€78,226€36,343€114,569€69,797€44,772
15€86,973€40,129€127,102€78,226€48,876
16€96,634€43,334€139,967€86,973€52,994
17€106,627€46,544€153,171€96,634€56,537
18€116,962€49,759€166,721€106,627€60,094
19€127,649€52,980€180,629€116,962€63,666
20€138,697€56,206€194,903€127,649€67,254
21€150,112€59,362€209,474€138,697€70,777
22€161,959€62,522€224,480€150,112€74,369
23€174,252€65,684€239,936€161,959€77,977
24€187,005€68,850€255,855€174,252€81,603
25€200,233€72,019€272,253€187,005€85,248