But this solution created effects of jump

Was, paradoxically, the main topic of discussion during the review in the National Assembly, beginning of October, the Bill on the income of solidarity active (RSA): members had obtained the commitment of the Government agrees to introduce a global tax niches CAP to prevent wealthy taxpayers are exempt from the payment of any tax. It was to provide a political response to the left conspuait the fact that the tax funding the RSA would be not included in the tax shield.

Place to practical work. The overall CAP, claimed for years by some members, will be defined by amendment to the Finance Bill, at the beginning of next week, the review by the Assembly, non-related articles. As was the subject of discussions between Bercy and of the Finance Committee. In the end, the general rapporteur of the Budget Gilles Carrez (UMP), is present today in Committee an amendment setting the ceiling at 25,000 euros (or even 30,000) plus 10 of revenue. Or, for example, 35,000 euros for a household with a taxable income of 100,000 euros, or 45,000 euros for an income of 200,000 euros.

Initially, it had planned to set a threshold to 40,000 euros or 15 of income. But this solution created effects of jump. That of the rapporteur, considered attractive by the Government which nonetheless expects the result of the impact studies (on the number of affected taxpayers and the savings expected), the advantage to be more continuous and somewhat less favourable to the highest income. It is compatible with the niches on the investment CAP in the DOM - TOM will be introduced: the tax benefit will be limited to 40,000 euros net of the part returned to the operator of the property or 15 of taxable income gross. Last year, more than 7,000 affluent households with a tax income of the reference more of 97.500 euros is paid no tax on income ("Les Echos" from October 28).

Only "selected" niche (employment at home, overseas, etc.) will be affected by the global cap (and not those so-called "suffered", as the family quotient), or 20 exemptions representing less than 10 billion euros. This corresponds to the perimeter which was contemplated as early as 2005, during the previous attempt of the majority, with one difference: the tax credit on real property interests, voted in the summer 2007, will be also targeted. Three years ago, the Constitutional Council had censored the device due to unreadability of the CAP to the taxpayer, because the amounts of tax saving should be reconstituted in euros for the devices that reduce the taxable base.

Members will resolve this problem in part because some niches will be processed as a reduction of tax. In particular, this will be the case of the Malraux device on renovations in protected areas. The tax reduction will be equal to 25 of the amount of work involved in the "protection of the architectural, urban and landscape heritage zones" and 35 in the backed-up areas, within the limit of 100,000 euros of work (the Government proposed in its text a ceiling to be 140,000 euros reduction plate). This scale would particularly benefit to democratise the device. Gilles Carrez will also propose a system of tax for professional furnished rental reduction, when it comes to investments of new residences in service of general interest (retirement homes, students, etc.): she will represent 5 of the amounts committed in the limit of 25,000 euros.

Simplified calculation

Only historical monuments should go through any Cap. The Finance Committee would like a ceiling to 200,000 euros for the monuments not open to the public, but Matignon is opposite. The general rapporteur will at least fight for the tax benefit is conditioned on a commitment to conservation of the property to 15 years minimum, and that it does not apply for investment tax condominium.

By transforming the advantage of certain niches in tax reduction, and also reduction of plate, the majority will kill two birds with one stone: the calculation of the overall CAP will be simplified, although it remains to solve the issue of the devices Robien Borloo (read below), and that of the tax Shield will be more consistent. The President of the commission of finance, Didier Migaud (PS), had pointed to the fact that the calculation of the shield to 50 apply an income that can already be reduced via the effect of the niches reducing the taxable base (Malraux and rental in professional furnished, including). The majority thus hopes to avoid a new debate in the Chamber on this sensitive subject.