Module 19 min914 wordsFree — no account
The same studio, two categories of income
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 72 words · 1 min
Worked example
Mr Vasseur's studio, unfurnished then furnished
Annual rent of 7 800 €. Let unfurnished, under the standard regime: a 30 % allowance, a taxable base of 5 460 €, social levies at 17.2 %. Let furnished on a long-term basis: a 50 % allowance, a taxable base of 3 900 €, social levies at 18.6 %. The gap in base is 1 560 €, that is 28.6 % of the unfurnished base.
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