The "Denormandie" tax incentive scheme aims to encourage individuals to purchase a property to renovate in a deteriorated old district with the intention of renting it out. It is an extension of the Pinel rental investment scheme.
No, if the dismemberment of ownership results from the option exercised within the framework of your legal rights (article 757 of the Civil Code), you only declare the value of the usufruct. This value is determined according to the scale of article 669 of the General Tax Code, according to…