Pinel +: instructions for use

The decree had been expected for several months, it was published on March 18, 2022. The Pinel+ will indeed allow investors to keep the maximum Pinel rates from 1er January 2023. It will coexist with the classic Pinel, which will see its reduction rates drop, to gradually disappear.

To benefit from this, investors in Pinel+ will have to invest in a new apartment whose environmental standards and quality of use go beyond RE2020. However, they will also have the possibility of investing in priority neighborhoods (QPV). Here are the conditions to take advantage of Pinel+.

Pinel+ reduction rates

This is THE main advantage of Pinel+ : keep the maximum tax reduction rates of Pinel, currently 12, 18 or 21% depending on the duration of the rental commitment.

Duration of rental until 31/12/2022 until 31/12/2023 until 31/12/2024
6 years 12% 10.5% 9%
9 years 18% 15% 12%
12 years 21% 17.5% 14%

Pinel+ environmental criteria

Already mentioned during the symposium “Living in the France of tomorrow”, the conditions of Pinel+ have officially been set by decree no. 2022-384 of March 17, 2022. These criteria follow the route of the Girometti-Leclercq report concerning the quality of use of housing.

This report is based on much more advanced requirements than those of RE2020, which all new real estate programs must now meet since 1er January 2022.

  • For homes acquired in 2023the mandatory energy performance must be equivalent to the RE2020 milestone 2025.
  • For homes acquired in 2024the required energy performance must, in addition to being equivalent to the 2025 RE2020 milestone, certify an A label from the DPE (Energy Performance Diagnosis).
  • For dwellings acquired in 2023 or 2024 for which the building permit was requested before 1er January 2022the mandatory criteria are those based on the “E+C-” label, in addition to an A label from the DPE.
  • For dwellings acquired in 2023 or 2024 resulting from a rehabilitationthey must have a B label from the DPE.

Minimum surfaces and quality of use

In addition to the criteria related to energy performance, new housing eligible for Pinel+ must be designed according to minimum surfaces.

The idea is to be able to provide more space to the occupants, an outdoor space in particular, but also to promote ventilation and natural light:

Typology Minimum interior area Minimum outer surface
T1 28 m² 3 m²
T2 45 m² 3 m²
T3 62 m² 5 m²
T4 79 m² 7 m²
T5 96 m² 9 m²

Note that T3, T4 and T5 must be designed to offer a double orientation.

Pinel+ indicators

To measure the efficiency of a new building program in terms of energy, several indicators come into play. To invest in Pinel+a residence must respect the ceilings of the following 6 indicators:

Indicator Objective Maximum threshold – collective housing Maximum threshold – detached house
IC CONSTRUCTION (Carbon Construction Index) Calculates the carbon impact over the duration of the construction of the building (transport, installation, maintenance, etc.) 650 kq eq.CO²/m² 530 kq eq.CO²/m²
IC ENERGY (Carbon Energy Index) Calculates the carbon impact of the building’s primary energy consumption over 50 years 320 kgCO²/m² 160 kgCO²/m²
PEF (Primary Energy Consumption) Calculated according to heating, cooling, domestic hot water production, lighting, etc. 85 kWhep/(m².year) 75 kWhep/(m².year)
CEP,NR (Consumption of non-renewable primary energy) More accurately calculates the non-renewable energy use of the building 70 kWhep/(m².year) 55 kWhep/(m².year)
DH (Degree – Hour) Calculates the number of degree-hours of discomfort in each part of the building to express its intensity and duration 1,250 1,250
Bbio (Bioclimatic Building Requirements) Reflects the building’s energy requirement for heating, cooling and artificial lighting 65 dots 63 dots

The other possibility of Pinel+: investing in QPPV

If the accommodation does not meet the conditions linked to the new energy requirements, it can be rented in Pinel+ provided that it is located in a Priority District (QPPV).

If the decree did not clearly mention it, the priority neighborhoods will be an alternative to housing that does not meet all the environmental criteria.

These neighborhoods were called “sensitive urban areas (ZUS)” or “urban revitalization areas (ZRU)”, now replaced by the acronym “QPPV”: priority neighborhood for urban policy.

They number 1,300 in mainland France and benefit from certain advantages, including the reduction of VAT for the purchase of a new property. These sub-urban territories were classified according to a single criterion: the income level of their inhabitants.

What are the Pinel+ ceilings?

An investment in Pinel+ remains conditioned by the ceilings of rent and resources according to the Pinel zoning. To be able to rent an apartment in Pinel+, the owner must respect the fixed ceilings, according to the geographical location of the property:

Here are the Pinel+ rent ceilings:

Zoned Rent cap
Abis 17.55€/m²
AT €13.04/m²
B1 €10.51/m²

In addition to the rent, tenants must also prove a level of income that does not exceed the resource ceilings set according to the housing area:

Composition of the tenant household Maximum reference tax income Zone A bis Maximum reference tax income Zone A Maximum reference tax income zone B1
single person €38,377 €38,377 €31,280
Couple €57,357 €57,357 €37,594
Couple or single person + 1 dependent €75,188 €68,946 €45,210
Couple or single person + 2 dependents €89,769 €82,586 €54,579
Couple or single person + 3 dependents €106,807 €97,766 €64,206
Couple or single person + 4 dependents €120,186 €110,017 €72,359
Increase per additional dependent + €13,390 + €12,258 + €8,070
Read also our guide What is the best investment for your money

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