|Holding Agricultural Morbihan (56) 270000 sqm|
|143 000 €|
The land is currently leased (long-term rural leases) generating good profitability with rents of around 120 euros per hectare per year (10 euros in annual property tax per hectare).
Purchase in own name or possibility of creating a Groupement Foncier Agricole.
Taxation of the GFA:
For the holder of GFA shares who rents his land to an operator, the income received depends on the traditional taxation of property income and for capital gains on disposal, the real estate capital gains regime applies.
For those liable for the IFI, investments benefit from an allowance of 75% of their value up to 101,897 euros and 50% beyond, provided that the lease term is at least 18 years.
The same condition of duration is required to benefit from a reduction in gift tax. A reduction of 75% of the value of the land is granted up to 300,000 euros (the threshold was raised on January 1, 2019) and 50% beyond, provided that the beneficiary remains the owner of the shares for five years.
Mandate Nº 19147. Price including 14.4% TTC agency fees to be paid by the buyer. Price excluding agency fees 125 000 €. Our fees : https://files.netty.immo/file/tbd/145/iC1uI/honorairesagriimmo_1.pdf