Deductible co-ownership charges: the 2044 lines
Advances paid to the syndic on line 229, add-back on line 230 the following year, recoverable charges, TEOM: co-ownership on form 2044, with a worked example.
Kivlo · Updated November 9, 2026 · Sources checked November 9, 2026 · 5 min read
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Under the régime réel (actual-expenses regime), a landlord in a copropriété (co-ownership building) deducts on line 229 of form 2044 (the rental income return) the total advances paid to the syndic (building manager) during the year, including the part recovered from the tenant. The following year, once the accounts are approved at the assemblée générale (owners' general meeting), they add back on line 230 the part of these advances that paid for non-deductible or recoverable charges, plus any surplus of advances. Over two years, only the charges that are really deductible and theirs to bear stay deducted.
This guide covers revenus fonciers (property income from unfurnished lettings) under the réel regime. The line numbers are those of the notes to form 2044 published in 2026 for 2025 income, the most recent on 9 November 2026; check them against the 2027 notes when they come out. Under micro-foncier (the simplified regime), the 30% allowance covers all charges and nothing below applies.
The 2044 lines that concern co-ownership
| Line | What it takes |
|---|---|
| 211 | Rent, without the tenant's reimbursements of recoverable charges, which are not taxable |
| 224 | Co-ownership works paid outside the advances (urgent works, for example) |
| 225 | Recoverable charges not recovered by 31 December of the year the tenant left |
| 227 | Management fees on the property tax notice, including those of the household waste tax |
| 229 | Co-ownership charge advances paid to the syndic during the year |
| 230 | The adjustment of the advances deducted the previous year, to subtract |
Source: notes to form 2044. The total of expenses and charges, line 240, adds up lines 221 to 229 and subtracts line 230. The other lines of the form are covered in Form 2044: declaring French rental income line by line.
Line 229: deduct the total paid
The notes and the official guidance are clear:
- you deduct the total amount of the advances paid to the syndic during the year, without looking at what they were used for (BOI-RFPI-BASE-20-70, § 10);
- this overall deduction is compulsory, even if you already know the exact breakdown of the charges when you file (§ 20);
- only advances for the expenses of the forecast budget (upkeep, running and administration of the common parts) and for works outside the budget voted at the general meeting count. Advances for improvement, repair and maintenance works voted at the general meeting must go through line 229 (2026 practical income tax brochure);
- special advances for works not yet decided by the general meeting are excluded: the expense will be deducted in the year the syndic pays it, if it is deductible (§ 40);
- advances for instalments of the previous year, paid late, belong to that year.
On the fonds de travaux (works fund), see the callout below.
Line 230: add back the following year
The advances deducted in year N paid, without distinction, for deductible charges, non-deductible charges and charges recoverable from the tenant (BOI-RFPI-BASE-20-70, § 60). On the return for year N+1 income, using the accounts presented at the general meeting, you add back the fraction that relates to:
- non-deductible charges (extension costs, for example);
- charges recoverable from the tenant;
- any positive balance: advances higher than the year's actual expenses, which the syndic refunds or sets against the next call.
Formula: line 230 = non-deductible + recoverable + (advances − total expenses for the year), if that last term is positive.
If the balance is negative (expenses higher than advances), the top-up is deducted in N+1, on line 229 (§ 80). The deductible charges of year N, already deducted through the advance, are not reported a second time on lines 221 to 227 of N+1 (§ 70). Keep the syndic's statement: the tax office may ask you to justify the amount.
The example from the notes
The notes take €1,200 of advances paid in 2024 and deducted on line 229. The 2024 accounts split them: €800 deductible, €200 non-deductible, €180 recoverable. Positive balance: €1,200 − €800 − €200 − €180 = €20. Line 230 for 2025 income: €200 + €180 + €20 = €400. Over two years, €1,200 − €400 = €800 stays deducted, the deductible share.
Worked example
A flat let unfurnished. Advances paid to the syndic in 2025: €1,800, deducted on line 229 of the return for 2025 income, filed in 2026. The 2025 accounts, approved in 2026, show €1,740 of expenses for the unit: €1,320 recoverable from the tenant, €420 deductible (non-recoverable part of the caretaker, syndic's fees, building insurance, small repairs), no non-deductible expense.
| Calculating line 230 (2026 income) | Amount |
|---|---|
| Non-deductible charges | €0 |
| Recoverable charges | €1,320 |
| Positive balance: €1,800 − €1,740 | €60 |
| Line 230 | €1,380 |
On the return for 2026 income, filed in 2027, you enter €1,380 on line 230 and, on line 229, the advances paid in 2026. For 2025, the net deduction is €1,800 − €1,380 = €420, the deductible share.
The €1,440 of advances paid by the tenant in 2025 and the €40 of arrears settled in 2026 are not reported: they are reimbursements of recoverable charges. The detail of that calculation is in Co-ownership charge regularisation.
Special cases
Moving to micro-foncier. If you deducted advances under the réel regime and are taxed under micro-foncier the following year, there is no adjustment to make (2026 income tax brochure).
End of the letting. In the year you stop letting, the tax administration accepts an early adjustment: you adjust both the previous year's advances and, by estimate, those of the year you stop, for example using the share of deductible charges seen the year before. If the estimate turns out to be wrong once the accounts are closed, you file a corrected return (BOI-RFPI-BASE-20-70, § 90).
Charges not recovered when the tenant leaves. Recoverable charges you paid on the tenant's behalf and that they had not reimbursed by 31 December of the year they left, because the security deposit was not enough for example, are deducted on line 225 (notes to form 2044).
Household waste tax. The taxe d'enlèvement des ordures ménagères (TEOM) appears on the taxe foncière (property tax) notice but is not deductible: it is recoverable from the tenant. The notice's management fees, on the other hand, are fully deductible, on line 227. See Household waste tax.
The works fund: a point to have confirmed
The notes and the BOFiP reserve line 229 for advances for the expenses of articles 14-1 and 14-2 of the law of 10 July 1965 (forecast budget and works outside the budget). They do not mention the contribution to the works fund, provided for in article 14-2-1. On 9 November 2026, we found no official text setting out how it is treated: ask your tax adviser how to report it. See Co-ownership works fund: can you charge it to the tenant?
Furnished lettings
Lines 229 and 230 are specific to property income. Under LMNP (furnished letting), co-ownership charges fall under business income (BIC): see LMNP actual regime.
Common mistakes
- Deducting only the non-recoverable part on line 229: deducting the total is compulsory.
- Forgetting line 230, which amounts to deducting the tenant's charges.
- Deducting the household waste tax with the property tax, on line 227.
- Splitting the previous year's deductible charges a second time on lines 221 to 227.
- Reporting as rent the advances on charges paid by the tenant.
Have your return checked
This guide sets out the general rules of the 2044 notes. For your own co-ownership accounts, especially works and the works fund, have your return checked by a French chartered accountant or tax adviser.
For the overview, see Landlord in a French co-ownership: charges and tax and, to choose your regime, Micro-foncier or actual expenses.
Sources
- Notes to form 2044 (2025 income), impots.gouv.fr (in French)
- BOI-RFPI-BASE-20-70: co-ownership charge advances, BOFiP
- 2026 practical income tax brochure, reporting property income, impots.gouv.fr (in French)
- Article 31 of the French tax code, Légifrance
Last checked on 9 November 2026
Your charge regularisation, calculated for you
Kivlo compares the advances your tenant paid with the actual charges, item by item, including recoverable co-ownership charges and the household waste tax, applies the pro rata for the occupation period and gives you the balance to refund or to claim.
Frequently asked questions
What goes on line 229 of form 2044?
The total of the co-ownership charge advances paid to the syndic during the year, for instalments due that year, including the part recoverable from the tenant and the advances for voted works. This overall deduction is compulsory.
How do I calculate line 230?
With the accounts approved at the general meeting: add up the part of the advances deducted the previous year that paid for non-deductible charges, the part that paid for recoverable charges, and any unused surplus of advances.
What if last year's advances were not enough?
The extra charges (a negative balance once the accounts are approved) are deducted the following year, on line 229.
Do I need to adjust anything if I have moved to micro-foncier?
No. If you deducted advances under the réel regime and are taxed under micro-foncier the following year, you have no adjustment to make.
Is the household waste tax deductible?
No, it is recoverable from the tenant. However, the management fees on the property tax notice, including those of the household waste tax, are deductible on line 227.
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Updated November 9, 2026 · Sources checked November 9, 2026 · 5 min read