The creation of a real estate company (SCI) with income tax (IR) held by a holding company subject to corporate tax (IS) can prove to be a major asset for optimizing your taxation. This legal structure offers many significant tax advantages for entrepreneurs and real estate investors.
What is an IR SCI held by an IS holding company?
An SCI with IR is a real estate company subject to income tax. It is created to hold and manage real estate assets, whether residential or commercial real estate. The holding company, for its part, is a company whose purpose is to hold stakes in other companies in order to benefit from tax advantages.
When the SCI with IR is held by a holding company subject to IS, this means that the holding company holds all or part of the shares in the SCI. This legal structure allows you to benefit from significant tax optimization.
The tax advantages of the SCI to the IR held by holding company to the IS
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Advantageous IR taxation
The SCI with IR is a legal structure which allows you to benefit from advantageous IR taxation. In fact, the income of the SCI is taxed in the hands of the partners up to their participation in the share capital of the company. Thus, the partners can deduct from their overall income the land deficits attributable to the SCI.
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Optimization of wealth transfer
The SCI at the IR also allows optimization of the transfer of assets. Indeed, the transfer of shares in the company is subject to an advantageous tax regime, particularly in terms of free transfer taxes.
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A reduction in social charges
Finally, holding SCI shares at the IR held by holding company at the IS makes it possible to reduce social charges on distributed profits. As a result, partners can benefit from a better redistribution of dividends.
How to set up an SCI at the IR held by a holding company at the IS?
Setting up an SCI in the IR owned by a holding company in the IS may seem complex. However, it can be easily carried out with the help of a legal professional. It is important to follow certain procedures so that the creation of this structure is valid.
It is also recommended to call on an accountant for the accounting and tax management of the SCI with IR held by the holding company subject to IS.
The additional tax advantages of the SCI to the IR held by holding company to the IS
In addition to the tax advantages mentioned above, the creation of an SCI with IR owned by a holding company subject to IS also offers other important advantages for entrepreneurs and real estate investors.
1. Protection of personal assets
One of the main advantages of the SCI to the IR held by holding company to the IS is the protection of the personal assets of the partners. Indeed, in the event of financial difficulties or disputes linked to real estate held by the SCI, creditors will not be able to seize the personal assets of the partners. This makes it possible to preserve the personal assets of the partners in the event of a financial problem within the company.
2. Simplified management of the transfer of assets
The SCI at the IR held by a holding company at the IS also facilitates the transmission of assets to heirs. Indeed, in the event of the death of a partner, his shares in the SCI can be transmitted more easily to his heirs. This process is simplified thanks to the creation of a holding company, which makes it possible to structure the transfer of assets in a more efficient manner.
3. A possibility of optimizing real estate investment
The creation of an SCI in the IR owned by a holding company in the IS can also offer opportunities for optimizing real estate investment. Indeed, thanks to this structure, it is possible to invest in larger and more expensive real estate, by pooling the funds of several investors. This makes it possible to diversify investments and benefit from synergies between the different partners.
4. Flexibility in the management of the SCI
The creation of a holding company also provides additional flexibility in the management of the SCI. Indeed, the holding company can hold all or part of the shares of the SCI, which makes it possible to distribute responsibilities and decision-making between the different partners. This structure therefore offers greater flexibility in the daily management of the company.
5. Protection against disputes between partners
The SCI at the IR held by a holding company at the IS also offers protection against disputes between partners. Indeed, the creation of a holding company makes it possible to clarify the rights and responsibilities of each partner. In the event of disagreement or conflict, the holding company can play a mediation role and facilitate the resolution of disputes. This legal protection helps maintain a climate of trust and collaboration within society.
6. Tax optimization for investors
The creation of an SCI in the IR owned by a holding company in the IS can also offer tax optimization for investors. Indeed, this structure allows you to benefit from certain tax measures specific to real estate, such as tax exemption or special depreciation regimes. These tax advantages can constitute a real lever to maximize return on investment and minimize tax pressure.
7. Better visibility for financial partners
The creation of an SCI at the IR owned by a holding company at the IS can also offer better visibility to financial partners. Indeed, this legal structure makes it possible to display a clear and structured organization, which can reassure investors and financial institutions. This increased visibility facilitates access to financing and strategic partnerships, thus contributing to the development and growth of the company.
8. Optimization of rental income management
In addition to the tax advantages already mentioned, the creation of an SCI at the IR held by a holding company at the IS also allows optimization of the management of rental income. Indeed, this structure offers the possibility of implementing advanced management strategies to maximize returns.
Thanks to the holding company, it is possible to group several real estate properties within the SCI. This allows centralized and simplified management of rental income. The rents received can be distributed between the different partners in a fair and transparent manner.
In addition, the holding company can implement effective management tools such as payment tracking software, financial dashboards or even rent collection methods in the event of late payment. These tools facilitate the management of rental income and contribute to better profitability of real estate investments.
Finally, the SCI to the IR held by a holding company to the IS also offers the possibility of deducting certain charges linked to the management of real estate, such as rental management costs, co-ownership charges or even maintenance work. and renovation. These deductions make it possible to reduce the tax burden and optimize the profitability of investments.
