'Borloo ancien' deduction kept when renting to a rental intermediation body

Article 32 of the Enforceable Right to Housing Act supplements Article 31(I)(1)(m) of the General Tax Code (the 'Borloo ancien' specific deduction on rental income from homes under agreement with the National Housing Agency). When the home is covered by an agreement under Article L. 321-8 of the Construction and Housing Code, renting it to a public or private body that lets or houses individuals in it as their main residence no longer prevents the deduction, provided the body offers no hotel-type services and the occupant is not the owner, a member of their tax household, an ascendant or a descendant. A decree sets rent and income conditions. The measure applies to leases signed from the act's entry into force.