Real estate: which residences are eligible for the Censi-Bouvard law in 2022?


Real estate is subject to special rules for investors who wish to take advantage of the Censi-Bouvard law. The Censi-Bouvard law falls into the category of “non-professional furnished accommodation” and has many advantages and more particularly, fiscally. Investors must buy their property in a service residence. The text of the Censi-Bouvard law provides for a large tax reduction for French residents on the amount of the property, by adding notary fees.

It is possible to become the owner of a property in a residence managed as a tourist residence, senior, business, student as well as nursing homes. These accommodations must be managed by an organization. Thus, you will receive rental income, tax benefits with a tax reduction and VAT recovery as BFM TV recently reminded.

The Censi-Bouvard law allows you to invest in tourist residences, which are often in demand during the summer periods. They are generally located in seaside resorts, on the Coast or in ski resorts, and can accommodate tourists via the holiday company. The owner therefore does not have to take care of his property and collects the rents. He will still be able to enjoy it for short periods of time. Finally, a commission is then paid to the holiday company that takes care of the property.

You also have the option, under the Censi-Bouvard law, of investing in residences for the elderly, who do not need special medical care. The accommodation consists of a room or a small apartment, suitable for the elderly. It has many services such as catering, laundry and cleaning staff.

These establishments are similar to senior residences, as they are intended for the elderly. However, these establishments also have medical rooms for people who need daily medical care.

A business residence is an establishment bringing together professionals who are often on the move for transfer or training. Thus, it is made up of 80 to 120 housing units and is located near the business districts and offices. These residences have an internet connection, a meeting room and a catering service.

Consisting of small batches of rooms or one-bedroom apartments, student residences are very well designed to meet the expectations of investors, particularly under the Censi-Bouvard law. Generally, they are located near places dedicated to studies, such as business schools, engineering schools, etc. The accommodation is managed by an organization which must provide a receptionist, breakfast, cleaning of the premises and bed linen.