By acquiring shares in a tax-based real estate investment trust (REIT), the investor wishes less to obtain a regular return than a decrease in his overall tax burden. Indeed, such a REIT invests in real estate through a tax system in force for you to benefit.

Another important advantage if you decide to invest in a tax REIT: your tax reduction is applicable from the year of subscription of the shares without having to wait for the actual rental or delivery of the asset as is generally the case when you acquire a property directly.
The advantage of this type of investment is to be able to realize a tailored tax exemption operation by modulating the amount invested according to the reduction of the desired tax and your profile.

• Pinel REIT:

Principle: the REIT acquires new properties for rent to persons whose income does not exceed a certain threshold, while respecting a ceiling on rents. Investing in a Pinel REIT allows you to benefit from a tax reduction without any management problem.

Tax impact: the purchaser of the shares of a Pinel REIT benefits from a tax reduction from 12% to 18% of the total amount of his investment (tax ceiling of € 300,000) spread over a period of 6 to 12 years.

For which profile? Pinel REIT investment in units is particularly suitable for people who do not receive any real estate income from renting other properties and wanting to build capital.

• Land deficit REIT:

Principle: the REIT buys old properties with high potential of valorization in a quality location, generally in the heart of town and to be the subject of important restoration works for later renting. The purpose, in addition to benefiting from a substantial tax reduction related to the amount of work, is to achieve a capital gain on the resale of goods.

Tax impact: the system of the land deficit allows to deduct the amount of work:

  • From your existing property income without any limit, the possible surplus can be carried over to the next 10 years.
  • From your total income up to a limit of € 10,700 per year for 4 years (excluding interest on loans).

For information, the share of works represents about 50% to 60% of the total amount invested. In addition, the device of the land deficit does not fall within the cap of tax loopholes of € 10,000 per year, so you are not subject to any limit on the reduction of your taxable base.

For which profile? The land deficit REIT is particularly interesting for people who own several properties and laerady have substantial property income.

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