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

• Deficit = €31,822 of deductible charges − €9,680 of gross rent = €22,142.
• Interest part = what the €5,476 of interest charges exceed the €9,680 of gross rent by = €0.
• Other part = €22,142 − €0 = €22,142.
• Set against your other income = the smaller of €22,142 and €10,700 = €10,700.
• Tax saved = €10,700 × 30% = €3,210.
• Carried forward = €22,142 − €10,700 = €11,442.

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).