10% deduction on rent from a former main home let after a job-related move of more than 200 km

Article 12 of the 2006 Finance Act supplements Article 31 of the General Tax Code: a taxpayer who moves their main home for work reasons can deduct 10% of the gross income from unfurnished letting of their former main home, until 31 December of the third year after it is first let or until a new main home is acquired. The new job must have started between 1 July 2005 and 31 December 2007 and last at least six months; the new home, rented within the year, must be more than 200 km away and its landlord must not belong to the tax household. The homes concerned are excluded from the simplified 'micro-foncier' regime.