Investment in real estate
To date, if you wish to rent a property in the state (house, apartment) that you already own, it is possible to opt for the investment known as "COSSE ancien". The "Borloo ancien" or "Conventionnement ANAH" schemes ended on December 31, 2016 with a transitional period for the three-year periods that began before January 1, 2017.
As a reminder, under the old BORLOO scheme, the owner must sign an agreement with the National Housing Agency for a period of 6 years or 9 years (in case of subsidized work).
The owner must commit to renting the property as the tenant's main residence for the entire duration of the agreement, to a person other than a member of his or her tax household, an ascendant or descendant.
The rental is concluded either in the intermediate or social sector, with the monthly rent not exceeding certain ceilings published annually. The tenants must not exceed a certain level of resources.
In return for these commitments, the owner benefits from a specific deduction of 30% (intermediate sector) or 60% (social sector). The rate is increased to 70% if the property is rented to public or private organizations, provided that the latter sublet the property to disadvantaged people, without any hotel or para-hotel services.