Calculation capital gains property (apartment, villa, principal residence secondary or apartment investor).

Calculation capital gains property (apartment, villa, principal residence secondary or apartment investor).
Are you concerned or relieved?
Any sale of property may be taxed under capital gains estate if there is a difference between the price you sell it and the price at which you bought.
Of course this scheme gains does not apply if your principal residence. It is therefore a case for exemption.
Criteria to qualify a property as a principal residence :

We need an apartment or house you are selling is actually the day of the sale of your main residence. It is an assessment which is analyzed based on facts.
The seller must prove that it is his principal residence, habitual and the effective date of the sale.
On this point, the "immediate and necessary dependencies" such as caves, garages ... which are sold at the same time as the principal residence are also exempt.
Other exemptions from the calculation of capital gains property: If transfer of property is less than 15 000. Indeed, the gains realized on the transfer of an amount less or equal to 15 000 are fully exempt.
In case of expropriation (with a declaration of public utility), the gain performed is exempt under one condition: The compensation for expropriation must be fully employed within twelve onths of its collection, acquisition, construction, reconstruction or expansion of one or more buildings.
Real property held for more than 15 years are also exempt of appreciation.

How to calculate his capital gain property:
regime gains has been greatly simplified and no longer need to apply the purchase price compared to the coefficient of currency depreciation as was previously the case.
To calculate it now, simply make the difference between the selling price of the property and its cost.
Assessment of cost is calculated by taking the purchase price plus acquisition costs for free (donation estate) or for a fee assessed a flat rate of 7.50% or supporting if one chooses the option for the actual costs. It then adds the work made, estimated at 15% flat rate if the property is sold after 5 years or upon presentation of invoices works if the property is sold before the 5 years of purchase.
The sale price is reduced , on receipts, expenses, supported by the seller during the sale.
They are:
Fees paid to an intermediary or an agent; costs related to qualifications and diagnoses made mandatory by legislation; compensation paid to the tenant eviction by the owner for to sell the property free of occupation.
There are more expert estimation, as well as the cost of materials and labor work performed by the owner even more are taken into account.
Amount payable after a profit:

Capital gains are taxed at 28.10% (16% + 12.10% of social contributions and RSA) after applying a deduction of 10% per year after the 5th year detention of the property.
So if sale is after less than 5 years the tax will be on entire capital gain.
By cons after 5 years can be counted a discount of the capital gain 10% per year, which explains the tax exemption after 15 years.
An allowance of 1,000 euros applies to every sale in the same year.
Again for reasons of efficiency and simplicity, the tax on capital gain property is taken directly from the sale price and it is the notary, editor of the assignment, which will charge Tax on returning money to the seller and who then pay the tax department at the presentation of the document to the formality of registration.
The tax is paid at time of sale.
Advantage of this new system: the seller receives a check net of tax which allows him to immediately disclose the amount he has to other investments.
Last warnings for computing:
Can only be taken into account the increase in purchase price, expenditures made since the completion of the building or acquisition whichever is later.
The following are selected:
The reconstruction and expansion of those agreeing significantly alters the structural work, which result increase the volume or surface area;
Improvement expenditure aimed to provide a building, equipment or a new element of comfort or better adapted without changing the structure of the building.
Selected include: the installation of an elevator, central heating, air conditioning, insulation work.
<strong> Warning! Not included in the purchase price :
expenditure on maintenance and repairs including major repairs;
interest on borrowings for the completion of work;
the nature of rental expenses.
Work must be made by a company.
Only the work done by the taxpayer is not allowed, but even if they were implemented by a company, the cost of materials purchased by the taxpayer is not accepted.
Finally, these expenses should not have been taken into account determining the income tax.

PACS and exemption from value-added real estate :
So far, after a separation and departure from the marital home,
only married owners were exempt from real estate appreciation in reselling their principal dwelling. This exemption is extended to partners who break a civil partnership, provided that the property be sold in the year following separation.

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