Deductible charges and taxable income — T3 in Melun — réel foncier · ID 05Réel foncierRéel foncier: gross rent − interest − other deductible charges − past deficits
Year 1: €9,680 of gross rent − €31,822 of deductible charges = -€22,142; €0 taxable after past deficits.
Where each number comes from
Each link opens the page that calculates that figure.
- Rent collected the rent of the cash-flow page (charges included)
- Deficits carried forward Used against later rental profit, oldest first; lost after 10 years
- Déficit foncier Interest part / other part, up to €10,700 against your other income at your bracket, take-back if sold within 3 years
Part 1. The deductible charges, line by line, year 1every real cost − the charges recoverable from the tenant
- Loan interest€5,296
- Loan insurance€180
- Taxe foncière€1,260
- Co-ownership charges€1,680
- Home insurance€156
- Accountant fees€0
- Utilities paid by you€0
- Flat management fee€20 per rented unit (CGI art. 31): covers correspondence, travel, phone…; the model counts the bank fees in it (a choice pending your accountant)€20
- Declared works (repairs and improvements)deducted the year they are paid (year 1)€24,000
- − Charges recoverable from the tenant1TEOM + recoverable co-ownership share + utilities, over the let months: not deductible (except what is still unrecovered when a tenant leaves — not modelled)-€770
- = Deductible charges2€31,822
- Bank fees (not deducted)already covered by the flat €20 (pending your accountant)€24
| T3 in Melun — réel foncier · ID 05 | |
|---|---|
| Loan interest | €5,296 |
| Loan insurance | €180 |
| Taxe foncière | €1,260 |
| Co-ownership charges | €1,680 |
| Home insurance | €156 |
| Accountant fees | €0 |
| Utilities paid by you | €0 |
| Flat management fee€20 per rented unit (CGI art. 31): covers correspondence, travel, phone…; the model counts the bank fees in it (a choice pending your accountant) | €20 |
| Declared works (repairs and improvements)deducted the year they are paid (year 1) | €24,000 |
| − Charges recoverable from the tenant1TEOM + recoverable co-ownership share + utilities, over the let months: not deductible (except what is still unrecovered when a tenant leaves — not modelled) | -€770 |
| = Deductible charges2 | €31,822 |
| Bank fees (not deducted)already covered by the flat €20 (pending your accountant) | €24 |
Part 2. From the rent to the taxable income, year 1gross rent − deductible charges = result; − past deficits = taxable
- Rent collected (charges included)€10,450
- −The tenant’s charges in the rent€770
- −Loan interest and loan insurance€5,476
- −Other deductible charges€26,346
- =Result of year 1(-€22,142)
Year 1 is a deficit year (€22,142): nothing is taxed, and the deficit is split on the déficit foncier page.
Gross rent€9,680
Deductible charges, year 1€31,822
Taxable income, year 1€0
Part 3. Every year
| Year | Gross rent1 | Loan interest and loan insurance2 | Other deductible charges3 | Result of the year4 | Past deficits used5 | Taxable income6 |
|---|---|---|---|---|---|---|
| 1 | €9,680 | -€5,476 | -€26,346 | -€22,142 | €0 | €0 |
| 2 | €9,825 | -€5,335 | -€2,393 | €2,097 | -€2,097 | €0 |
| 3 | €9,973 | -€5,189 | -€2,442 | €2,343 | -€2,343 | €0 |
| 4 | €10,122 | -€5,037 | -€2,491 | €2,594 | -€2,594 | €0 |
| 5 | €10,274 | -€4,881 | -€2,541 | €2,852 | -€2,852 | €0 |
| 6 | €10,428 | -€4,719 | -€2,592 | €3,117 | -€1,556 | €1,561 |
| 7 | €10,585 | -€4,551 | -€2,645 | €3,388 | €0 | €3,388 |
| 8 | €10,743 | -€4,378 | -€2,699 | €3,666 | €0 | €3,666 |
| 9 | €10,904 | -€4,199 | -€2,753 | €3,952 | €0 | €3,952 |
| 10 | €11,068 | -€4,014 | -€2,809 | €4,244 | €0 | €4,244 |
| 11 | €11,234 | -€3,823 | -€2,866 | €4,545 | €0 | €4,545 |
| 12 | €11,403 | -€3,625 | -€2,924 | €4,853 | €0 | €4,853 |
| 13 | €11,574 | -€3,421 | -€2,984 | €5,169 | €0 | €5,169 |
| 14 | €11,747 | -€3,209 | -€3,045 | €5,493 | €0 | €5,493 |
| 15 | €11,923 | -€2,990 | -€3,107 | €5,826 | €0 | €5,826 |
| 16 | €12,102 | -€2,764 | -€3,170 | €6,168 | €0 | €6,168 |
| 17 | €12,284 | -€2,530 | -€3,235 | €6,518 | €0 | €6,518 |
| 18 | €12,468 | -€2,289 | -€3,301 | €6,878 | €0 | €6,878 |
| 19 | €12,655 | -€2,039 | -€3,368 | €7,248 | €0 | €7,248 |
| 20 | €12,845 | -€1,780 | -€3,437 | €7,627 | €0 | €7,627 |
| 21 | €13,038 | -€1,513 | -€3,508 | €8,017 | €0 | €8,017 |
| 22 | €13,233 | -€1,236 | -€3,579 | €8,417 | €0 | €8,417 |
| 23 | €13,432 | -€951 | -€3,653 | €8,828 | €0 | €8,828 |
| 24 | €13,633 | -€655 | -€3,728 | €9,250 | €0 | €9,250 |
| 25 | €13,838 | -€349 | -€3,804 | €9,684 | €0 | €9,684 |