Déficit foncier — T3 in Melun — réel foncier · ID 05Réel foncierInterest part / other part, up to €10,700 against your other income at your bracket, take-back if sold within 3 years

Year 20: no deficit. The first deficit year is year 1 — pick it above.

If you sell before 31 December of the third year after a year whose deficit lowered the tax on your other income, that tax saving is paid back (except after a dismissal, an invalidity, a death or an expropriation): it is taken off the cash from a sale in those years. Deficits still carried at the sale are lost in this model.

For each sale year: the tax saved on your other income so far, and the part a sale at the end of that year pays back (inside the cash from the sale). No take-back after a dismissal, an invalidity, a death or an expropriation (not modelled: the table assumes none).