Question 13155 — housing

Summary

Mr. Frédéric Falcon asks the Minister of Towns and Housing if he intends to extend the status of private landlord to individual houses. The new wording of article 31 of the general tax code, resulting from the finance law for 2026, introduces the deductibility of depreciation until December 31, 2028. It is therefore now possible for a taxpayer to deduct, as depreciation, a fraction of the price of acquisition of the property (net of costs) for housing acquired new or in the future state of completion (VEFA), as well as for old housing if they are the subject of a minimum of work, provided that the housing is rented bare as a main residence and located in a collective housing building. However, while the individual house occupies an important place in the private rental stock, particularly in areas peri-urban and rural areas for families, extending this status to them would make it possible to harmonize rights and obligations, avoid gray areas and ensure better regulatory coherence. Also, this extension would encourage rental investment that meets the aspirations of the French and would promote the return to the market of vacant, degraded properties requiring major restoration work. He asks her intentions on this subject.

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