The decree aimed at regulating the “Pinel+” device was unveiled in the Official Journal. The purpose of this decree is to specify the level of quality of housing to be respected in metropolitan France in order to benefit from the maintenance of the tax reduction rates for 2023 and 2024.
While the finance law for 2021 recorded the end of the Pinel system with however a reprieve until 2024 accompanied by a gradual reduction of the tax advantage from 2023, a new decree has been published in the Official Journal in order to clarify under what circumstances it will be possible to continue to benefit from the full rate with the Pinel+ device.
Indeed, the current Pinel rates will be maintained by way of derogation for housing located in priority neighborhoods as well as for housing meeting certain criteria of environmental quality and use. These criteria will be based on RE2020 and could be more demanding.
Regarding the elements of comfort, the government was inspired by the Girometti-Leclerc report of September 2021 in order to define the eligibility criteria for Pinel+. Housing intended for rental must, for example, respect a minimum surface area by type: 28 square meters for a T1, 45 square meters for a T2, 62 square meters for a T3, 79 square meters for a T4 and 96 square meters for a T5 .
These dwellings must also have a private outdoor space and have a double exposure from T3.
The decree setting all of these criteria will be put out for consultation in the coming weeks, for final publication before the end of the year.
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