Cash flow of year 1 — map — T3 in Melun — réel foncier · ID 05Réel foncier
What is left of year 1's rent once every cost, the loan payments and the year's income tax and social contributions are paid, with your numbers.
- Rent (your money)
- Costs
- Loan (the bank)
- Tax (the State)
- the result
- ended or nothing to write off
Year 1: rent €10,450 − costs €3,300 − loan payments €9,458 = €2,308 short before tax; + tax back €3,210 = €901.79 left after tax. End of year 1: €901.79 (year 1) + €0 (total before year 1) = €901.79.
What this calculation leaves out
- The year’s tax is the réel foncier tax (rental income after the deductible charges, the déficit foncier, the carried-forward deficits): each tax circle opens the tax map.
- The loan interest is a deductible charge for the tax; the capital repaid is not — it builds your share of the property (the loan map).
- The interest of your rental account (and its flat tax) is not here: it is on the rental account page. This figure is the rent only.
- Works are paid at the purchase, not out of the rent. Only declared (invoiced) works enter the tax; works without invoices are money spent, never in any tax.
Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.