Denormandie scheme to be extended by a year
As part of the Finance Bill for 2024, the government has adopted an amendment extending the Denormandie rental investment scheme for older homes until December 31, 2024, whereas it is due to expire on December 31, 2023. This scheme offers a tax reduction based on the full-rate Pinel scheme to landlords who carry out work to improve the energy performance of an older home by at least 20% (in collective housing). Other conditions: the property must be rented empty at a capped rent, and must be located in a city eligible for the national "Action cœur de ville" program. In addition, the work must represent at least 25% of the total cost of the project.
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