Sofica, Malraux, Girardin ... tax loopholes preserved by the government are not brought to all.
In its draft budget law, the government has planned to reduce the cap tax loopholes to 10 000 euros. 'In this new cap will come, among other benefits related to employment at home, deductions for mortgage interest on the credit of the principal residence, the reductions associated with the new device Duflot, but also purchases of shares FCPI 'says Stéphane Jacquin, director of engineering heritage Lazard Frères Gestion. However, some niches were spared.
ESCAPE TO THE CEILING SOFICA
Two devices, which were formerly subject to the overall cap fare: Sofica (Society for the financing of the film and audiovisual industry) and the 'Malraux'.
Individuals who invest in the cinema, buying shares Sofica can therefore benefit from a tax reduction of 36% of their investment in the limit of 18,000 euros per household, or 43% if the fund invests at least Sofica 10% of its capital in a production company. Is a tax reduction of up to 7,740 euros per year (in the case of a reduction to 43%). Except that the number of taxpayers who may benefit ultimately proves very limited each year. Few Sofica market, in fact, share. And in general, they are best reserved for clients of private banks.
DEVICE MALRAUX ANOTHER RENEW
Another niche outlet cap: the device Malraux. To qualify, individuals must invest (usually through an operator who will carry out the financial, fiscal and technical) in an old building with historic character, fully renovate and then rent for a minimum of nine years.
If these conditions are met, the taxpayer may deduct taxes from 22 to 30% of the amount of work (depending on whether (...) Read more about lemonde.