New housing intended to be rented at low rent: Pinel properties seem, on paper, to correspond perfectly to the needs of students. But can they put their suitcases there?
In September 2018, the government launched the 60,000 Plan. Objective: create 60,000 student housing by 2022. Two years later, we are far from the goal, according to the Federation of General Student Associations (FAGE) which estimates only 30,373 the number of housing units built. or under construction. There are strong rental tensions in many cities, leading to a significant increase in rents, thus causing the FAGE in its 2020 study on the cost of student life.
A supervised rent, perfect for students
The housing shortage in major urban centers is not new. To encourage construction, the State has set up rental investment schemes, such as Scellier, Duflot or currently Pinel. The principle of Pinel is quite simple: in return for a reduced reduction, the taxpayer must invest in new housing and offer it for rent for a certain period, with low-income households and low rent.
New housing, located in tight areas, intended for modest tenants and rented at an affordable price: students seem to tick all the boxes! And the gain in purchasing power in some cities like Paris is undeniable. For example, for a Parisian studio of 20 square meters rented in Pinel, the monthly rent cannot be higher than 575 euros excluding charges. This is 300 euros less than the normal Paris price, according to the estimates made this summer by Le-Partenaire.fr.
However, a problem arises: many students are fiscally attached to their parents. However, it is the reference tax income (RFR) that determines whether a tenant is eligible or not for Pinel housing.
Right or not right to Pinel?
Under these conditions, are students without individual resources, but having parents with a comfortable standard of living, excluded from Pinel? Well no! In a decision dating from 2007, the State Council ruled that, in order to assess the income condition in this case, it was necessary to consider only the income of the person concerned by the lease. In this case: the student.
Thus, a tax-related student who has not carried any income on the declaration of his parents is therefore considered to have an RFR of 0euro. He can therefore rent Pinel accommodation, without the risk that the lessor will see his tax reduction called into question by the tax authorities. This principle also applies if the latter rents his property to his student child.
If the attached child has declared income, it is necessary to calculate a fictitious RFR taking into account only his resources. If it is a couple in cohabitation, it is necessary to mass their RFR. Then, compare the total RFR obtained with the income conditions required by the Pinel device.
Examples of maximum RFR for a single person
The RFR taken into account is that of the notice of the previous year (for a lease signed in 2020, the 2019 notice relating to 2018 income). The condition must be respected when the lease is signed. The fact that the lessee’s income subsequently changes and exceeds the ceiling does not call into question the tax advantage granted to the lessor.
In detail, the conditions of the device depend on the area where the accommodation is located. But, for example, Avignon (zone B1), to rent a single person, the owner must check that his reference tax income does not exceed 31,352 euros per year. In Montreuil and Paris (zone A bis), this income ceiling is 38,465 euros, which is a priori the case for a very large majority of students.
See details on the Pinel device
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