Fiscalité
Property Deficit
Tax deduction of net rental losses
Definition
In unfurnished rentals, when deductible expenses (repairs, interest) outpace rental incomes, it generates a deficit. This negative balance can directly reduce the investor's core taxable income up to €10,700 annually.
FR
Déficit Foncier
Mécanisme d'imputation des charges foncières
Keywords
deficit foncierlocation nuetravaux deductionimpotscharges