six new products for individuals

As every year, the finance law for 2022 revalues ​​the limits of the brackets of the income tax scale and the various thresholds and ceilings indexed to this scale to neutralize the effects of inflation on the amount of tax payable. to pay. The revaluation is equal to the foreseeable increase in consumer prices excluding tobacco for the year 2021, estimated at 1.4%.

In terms of new features, several exceptional measures put in place in 2020 as well as certain preferential regimes which should have ended in 2021, or even in 2022, are being renewed.

  • “Coluche” tax reduction

Since 2020, to encourage the French to increase the donations they make for the benefit of organizations that help people in difficulty, the ceiling for payments taken into account each year for the calculation of the so-called “Coluche” tax reduction was increased from 552 euros to 1,000 euros.

This measure is extended for two additional years, ie until December 31, 2023: the increased ceiling will therefore still apply for the taxation of income for 2022 and 2023. Remember that this device allows to benefit from a reduction equal to 75% of the sums paid (instead of 66% for other types of donations), i.e. a maximum benefit of 750 euros.

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Exceptionally, donations made to associations that come to the aid of victims of domestic violence may continue to benefit from this rate of 75% for payments made in 2022. This increased rate also applies within a limit of 1,000 euros. limit being common to that applicable to donations made to organizations helping people in difficulty.

The Censi Bouvard scheme, which should have ended on December 31, 2021, is extended for one year, i.e. until December 31, 2012. It allows individuals who buy new or off-plan housing in a serviced residence for students or in certain residences. for the elderly and disabled intended to be rented furnished to benefit from a tax reduction. This reduction is calculated on the purchase price of the home retained within an overall limit of 300,000 euros per year (regardless of the number of homes purchased) at the rate of 11%.

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The Denormandie tax reduction granted in the event of the purchase of old housing to be renovated intended to be rented as a main residence in a city labeled “Cœur de ville” (222 communes are concerned) or having set up an operation of territorial revitalization is also extended for an additional year. While it should have ended in 2022, it is extended until the end of 2023. The reduction is calculated on the cost price of the accommodation, retained within the limit of 5,500 euros per m2 and an annual investment of 300,000 euros, the amount of the work having to represent at least 25% of the price of the accommodation. Its rate depends on the duration of the rental commitment made by the investor: 12%, 18% or 21% depending on whether the accommodation will be rented for 6 years, 9 years or 12 years.

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