fiscalité
REVALUATION COEFFICIENT FOR THE CALCULATION OF RENTAL BENEFITS
Par FMG_Client_test
When a company director rents a building (of which he is the owner, proprietor, leaseholder, building lease holder or beneficial life interest holder) to the company or association in which he conducts his activity, the positive difference between the rent and 5/3 of the revalued cadastral income is considered as a professional income.
The revaluation coefficient for the cadastral income has just been published and is set at 4.86 for the fiscal year 2023 (income year 2022).
If the rent is higher than 8,1 x Cadastral Income of ( part of) the building, the rent is reclassified as professional income