A landlord who purchased a new apartment in 2004 under the Robien scheme continues to face – or benefit from – its tax consequences today. This depreciation mechanism, closed to new subscriptions since the end of 2009, still affects the property income declarations of thousands of French taxpayers. Understanding how it works remains useful, especially as the end of the rental commitment approaches.
Transferable property deficit and inheritance: the little-known case of Robien heirs
Have you inherited a property acquired under the Robien scheme from a parent or relative? The question of carrying forward property deficits then arises very concretely.
Related reading : Everything You Need to Know About Industrial Building Price Assessment
The mechanism is as follows. Robien depreciation often generates a property deficit during the first few years. This deficit is deducted from the overall income within the annual limit set by law, and the excess is carried forward to the property income of the following ten years. When the original owner dies before fully utilizing this carryforward, the heirs may find themselves with a stock of unused deficits.
The technical point to remember: transferable property deficits are attached to the tax household, not the property. In the event of inheritance, these deficits do not automatically transfer to the heirs. In practical terms, if your parent had accumulated several years of unutilized deficits, this tax reserve disappears upon their death.
See also : The Art of Setting a Table: Everything You Need to Know About Glass Placement
For heirs who take over the rental commitment of the Robien property, the situation differs on another level. They can continue the remaining depreciation, provided they meet the same rental obligations. This is where anticipation proves useful: checking the remaining depreciation balance before the end of the commitment in 2026 allows for deciding whether it is better to keep the rented property or consider a resale.
Many guides on the Robien law overlook this scenario. To better understand the tax advantages of the Robien scheme in an inheritance context, it is necessary to cross-reference the depreciation rules with those of the transferable property deficit.
Classic and refocused Robien depreciation: calculation and actual duration
The Robien scheme existed in two successive versions. Their depreciation mechanics differ, and confusing the two leads to errors in property income declarations.
Classic Robien (2003-2006)
The initial version allowed for the deduction of a percentage of the property’s purchase price from property income, spread over a base period of nine years. The depreciation reached 8% per year for the first five years, then 2.5% for the next four. After these nine years, the owner could extend the depreciation in three-year periods (at 2.5% per year), up to a maximum of fifteen years in total.
Refocused Robien (2006-2009)
The refocused version, applicable to acquisitions made between September 1, 2006, and December 31, 2009, removed the possibility of extension. The depreciation period is set at nine years, with no possible extension. The rates remain the same: 6% for the first seven years, then 4% for the last two.
Why does this distinction still matter? Because the last properties acquired under the refocused Robien are reaching the end of their commitment between 2015 and 2018 (depending on the completion date). Some owners who opted late see their tax effects extend until 2026 when rehabilitation work has delayed the start of depreciation.
Rental conditions and rent ceilings: the obligations that persist
The Robien scheme imposes a strict rental framework throughout the duration of the commitment. Even though subscriptions are closed, these rules continue to apply to properties still under commitment.
- The property must be rented unfurnished, as the tenant’s primary residence, effectively and continuously throughout the depreciation period.
- The owner cannot reserve the use of the property, even for a short period, nor house a member of their tax household.
- Rental to a public or private organization remains possible, provided that this organization subleases the unfurnished property for primary residential use, without hotel services.
Failure to comply with the rental commitment results in the recovery of the tax advantage by the administration. This means that the deducted depreciations are reintegrated into taxable income, along with the corresponding increases.
The rent ceilings, set by geographical area, constitute another major constraint. Since mid-2025, landlords have noted an increasing gap between these ceilings and market rents, particularly in tight areas. This situation reduces the actual profitability of the property and pushes some owners not to renew the lease once the nine-year commitment ends.
End of Robien commitment in 2026: balancing between retention and resale
For an owner whose Robien commitment expires this year, the question boils down to a concrete asset management decision.
Keeping the property after the end of depreciation remains possible. The property exits the scheme, the rent ceilings no longer apply, and the owner can freely set their rent. Exiting the scheme incurs no penalty if the commitment has been respected until the end.
Reselling the property after the end of the commitment is the other option. The capital gain will then be subject to the common law regime, with deductions for the duration of ownership. A property acquired in 2006 and sold in 2026 benefits from a significant deduction on the capital gain, as the duration of ownership far exceeds the thresholds for the first exemption brackets.
A common mistake is to sell before the end of the nine-year commitment. In this case, the tax administration will recover the deducted depreciations. Some owners, pressured by cash flow considerations, underestimate the cost of this tax recovery.
- Check the exact end date of the commitment on your property income declaration (form 2044 special).
- Have the property appraised to compare the net gain after tax in case of resale, against the rental yield without depreciation.
- Consult the balance of transferable property deficit on your tax notices from previous years before making any decision.
The Robien scheme has structured the rental real estate assets of many French households for nearly a decade. The last tax effects of this mechanism are gradually fading, but the decisions to be made at the end of the commitment deserve the same rigor as those made at the outset.