"Louer abordable" rental deduction extended to 2022 with energy performance condition
The 2020 Finance Act extends until 31 December 2022 the specific deduction on rental income for dwellings let at controlled rents under an agreement with Anah ("Louer abordable" or "Cosse" scheme), which was due to end in 2019. For agreements signed from 1 July 2020, the dwelling must meet an overall energy performance level set by order.
Measure originators
No official estimate found for this measure.
Measure impact
Affects landlords signing an agreement with Anah: the deduction (15% to 85% of gross rental income depending on the area and rent level) remains available until the end of 2022, subject to an energy performance condition for agreements signed from 1 July 2020.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)