Sale: what you keep — map — Furnished flat-share in Melun — SCI à l’IS · ID 04SCI IS
If the company sells this property at the end of year 25: 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 25: price €141,599 − fees €7,080 − loan left €0 = €134,519 net; + money kept by the company €214,541 − company tax €45,113 = €303,948 to hand out; compte courant repaid €76,808 + dividend €227,140 − flat tax €71,322 = €232,626 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.