“ As we speak, on the sixth day of debate, a number of amendments are still to be considered. And everything indicates that we will not meet the deadlines for the discussion of this first part of the PLF [projet de loi de finances]. Then, and above all, the oppositions all reaffirmed their desire to reject the text. Thus the Prime Minister, Elisabeth Borne, began her speech on Wednesday evening at the National Assembly to announce, unsurprisingly, the use of article 49, paragraph 3, and impose the draft budget of the government. More than 3,400 amendments had indeed been tabled on this text. Only 117 were retained by the majority. Very few concern individuals.
Didn’t survive to the government sorting, when they had been adopted by the deputies, two amendments nevertheless favorable to savers:
– the return of the deductibility of loan interest for the purchase of the main residence, which would have benefited first-time buyers for the purchase of economical housing (letter A of the DPE);
– a radical change in the taxation of property income: an amendment by the MoDem, adopted on October 12, provided for income from rental to be subject to the PFU at 30% and no longer to the marginal tax bracket, which would have was more advantageous in most cases.
The one which provided for an extinction of the Pinel device from December 31, 2023, a year earlier than expected, is not included in the new text either, which the President of the Federation did not fail to welcome. property developers from France, Pascal Boulanger.
Among the novelties selected, we can highlight the extension in 2023 of the IR-SME tax reduction (investment in business) of 25% of the sums invested, and that of the various tax advantages linked to investment in forests, until December 31, 2025, as well as raising the ceiling of the tax credit for childcare to €3,500 instead of the current €2,300. And that’s all.