Real estate capital gain SCI: how to optimize your taxation in Massy

Excerpt: Learn how to calculate and optimize your SCI real estate capital gain in Massy. Full guide on IR and IS taxation, deductions, and expert advice.

The real estate capital gain of an SCI can be fully exempt after 22 years for income tax and 30 years for social levies.

Understanding the real estate capital gain in an SCI

A real estate capital gain is the difference between the selling price and the acquisition cost. In a SCI, it depends on whether the structure is taxed under IR (income tax) or IS (corporate tax). In a dynamic market like Massy, understanding these rules helps owners anticipate their property’s profitability.

Choosing the right tax status from the start is a key decision for any property owner in Massy, Palaiseau, or Chilly-Mazarin.

IR and IS taxation: two different systems

With SCI at IR, capital gains follow individual taxation. They benefit from progressive deductions over time, reaching full exemption after 22 years for income tax and 30 years for social charges. The total pre-deduction rate is 36.2%.

With SCI at IS, the capital gain is considered a corporate gain, taxed at 25% in 2025, with no duration-based deductions. However, annual amortization deductions can reduce taxable profits, making this regime more advantageous for rental-oriented investments.

Optimization strategies

To optimize taxation:

• Increase acquisition costs (notary, renovation) to lower taxable gains.
• Plan for long-term holding to use full deductions.
• Choose the right regime depending on goals (family transfer, rental investment).
• Consider partial donations to reduce future taxes.

Working with a local expert like Nicolas Immobilier ensures tailored guidance and access to a free property valuation based on the local Massy-Palaiseau market.

Advice from Nicolas Immobilier in Massy, Palaiseau, and Chilly-Mazarin

With over 1,400 satisfied clients, Nicolas Immobilier is the leading local agency for tax and property advisory. Thanks to in-depth knowledge of the price per m² in Massy, we accurately estimate your property’s potential and optimize your SCI capital gains. Discover our client testimonials or buy real estate in Massy, Palaiseau, or Chilly-Mazarin with personalized guidance.

Nicolas Immobilier: your trusted partner for lasting property value.

Author: Nicolas Benoit, Director of Nicolas Immobilier in Massy, Palaiseau, and Chilly-Mazarin. Over 1,400 clients trust his professionalism and deep understanding of the local real estate market.

key topics

• Capital gain
• SCI tax
• IS IR
• Massy price
• Free estimate