Taxation at source and negative income from real property: Choosing the right moment to carry out planned works

The taxation at source of income earned as from 01 January 2018 will not be impact-neutral with respect to the calculation of negative income from real property.

In his article “Prélèvement à la source et déficit foncier : Quand réaliser des travaux ?” (Expression Acheter-Louer.Fr, n° 56, mai-juin 2017), Réginald Legenre, Of Counsel, analyses the impact of works on the assessment of income tax according to the works' nature and date.


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