Certain tax relief schemes, initially intended to end this year, will see their existence extended into 2024, while others will come to an end.

On Saturday June 17, 2023, a major announcement was made for the Pinel system. As part of its “housing plan,” the government plans for the end of Pinel and Pinel on December 31, 2024. However, current subscribers will be able to benefit from the advantages until the end of their commitment. The new rent ceilings for 2023 were also recently published in Bofip on June 8.

The Pinel system, focused on rental investment, offers an income tax reduction to owners who buy new or rehabilitated housing to rent it out for at least 6 years. Eligibility for Pinel requires that the purchase be concluded between September 1, 2014 and December 31, 2024, in an area where demand for housing exceeds supply. Since January 1, 2023, changes to the Pinel criteria have been introduced, leading to a reduction in the tax advantage for owners.

Although tax loopholes represent a significant cost to public finances, they remain a crucial source of financing for various sectors of activity. The decision to extend some of them, initially planned to expire at the end of 2023, was ratified during the vote on the finance law for 2024. An inventory of the favorable measures which will continue next year is necessary.

These extensions of tax measures offer opportunities not to be missed. Discover in our slideshow below how to take advantage of these advantages to optimize your tax returns and pay less in 2024.