Type of property | Building located in a Remarkable Heritage Site (SPR) classified and covered by an approved Safeguard and Development Plan (PSMV) |
Mechanism and advantages | 30% tax reduction of the amount of rehabilitation work
Excluding the global cap on tax loopholes If IR < tax reduction: surplus carryforward 3 years Calls for works funds are linked to the actual progress of the works (VIR) |
Ceiling and limits | Sliding ceiling of € 400,000 for works spread over 4 years for all Malraux operations combined Duration of the tax exemption operation: expenses give rise to a tax reduction when they are paid before the end of the 3rd year following the issuance of the building permit |
Obligations | Bare rental of the property for 9 years For housing: rental in main residence (excluding ascendants, descendants), without ceiling of tenant resources nor rent ceilings |
Withholding at source | No change Refund of tax benefit in N + 1 |
Implementation of the tax advantage | The work carried out will generate a tax reduction refunded in September of the following year |
Heritage interest | Be the owner of a property located in a remarkable protected heritage site, in the heart of the most beautiful cities in France |
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