Even if one does not invest in a historical monument for exclusively fiscal reasons, it is one of the last bastions of the tax exemption. With one objective, safeguarding the heritage.

Amateur of beautiful stones, at the head of important income, it is the moment to take advantage of the postponement of the withholding in 2019 to invest in historical monument and to profit from a favorable taxation.


An attractive tax system

Investing in historical real estate makes it possible to attribute the entirety of the property deficits to the total income, including the loan interest on the loan subscribed for the acquisition. All works incurred during the year are also deductible from the revenues of the same year. The tax benefit in the form of a deduction from the overall income for a taxpayer taxed at a marginal tax rate of 41% or 45% is much better than a tax cut.

The historic monument system also allows to build an exceptional heritage by being totally exempt from inheritance tax. This facilitated transmission supposes to meet criteria of opening of the building to the public.

To know

Last major advantage, the historic monument regime is not concerned by the overall cap of tax loopholes, unlike Pinel device for example.


Reserved for very high income

This plan is reserved for individuals with very high incomes (optimized tax impact for income in the bands at 41 and 45%). Only buildings as a whole can be acquired in this context. Except ministerial authorization, the purchaser can not buy an apartment in co-ownership to defiscaliser in historical monument. A constraint to integrate, the property of the building must in principle be kept for 15 years from its acquisition.

Heavy constraints to the key

The very advantageous tax exemption measures are the counterpart of the obligation on the investor to fully restore a listed building or simply registered in the inventory of historic monuments, or benefiting from a label issued by the Heritage Foundation. This major renovation must necessarily be followed by an Architect of the Buildings of France (AFB), calling on certified craftsmen.

The restoration of a historic monument requires, moreover, many administrative authorizations. As it is work in the old, the deadlines are sometimes difficult to control ... An operation to well border, therefore.

A complex montage

To carry out this type of investment in stone is complex. Many traps exist. It is therefore important to have wealth management advice and a tax specialist before starting.

Mathias the Ponner - Director Exell Finance

Exell Finance, a specialist in wealth management since 1999, supports its clients in their wealth projects by offering them a wide range of assets: Pinel Law, Malraux Law, LMNP, SCPI, Life Insurance ...

Exell finance
50 rue de Châteaudun, 75009 Paris
CONTACT N°AZUR 0 825 560 060

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