The annex 2044 EB formalizes the rental commitment made by the landlord as part of a real estate tax exemption scheme (Pinel, Duflot, Scellier). Its removal is not decreed: it results from the end of the rental commitment or a change in circumstances that renders the form obsolete. Mismanaging this step exposes one to a recovery of the tax advantage by the administration.
Online declaration process and gradual disappearance of the paper 2044 EB form
Since the generalization of online declarations, the tax administration no longer systematically requires the submission of the paper annex 2044 EB for new Pinel commitments. The elements that were included on this form (habitable surface area, rent ceiling, duration of commitment) are now captured directly in the online declaration process on impots.gouv.fr.
Related reading : Everything You Need to Know About Fort Mahon's Market Hours and Best Deals 2026
This evolution changes the very notion of “removal” of the form. For recent investments, the annex 2044 EB is no longer submitted with the declaration: it is replaced by the selection of the corresponding box in forms 2042 and 2044. The taxpayer retains the supporting documents (lease, surface area certificate, tax notice of the tenant) and only provides them in case of an audit.
However, we recommend keeping a copy of the initial 2044 EB, even if the administration no longer requests it upon submission. In case of verification, this document proves the date of the commitment and the chosen duration. To delve deeper into the steps for extending 2044 EB, the distinction between initial commitment and extension remains a technical point not to be overlooked.
Recommended read : Everything You Need to Know About the Ideal Dimensions of a Photobooth to Make Your Events Successful
End of the Pinel commitment: when and how to stop filling out the annex 2044 EB
The Pinel rental commitment lasts for an initial period of six or nine years, which can be extended. The removal of the annex 2044 EB occurs at the end of this period, provided that the landlord does not request an extension.
Specifically, the last year of the commitment corresponds to the last declaration where the tax reduction is reported on form 2042 RICI. The following year, the taxpayer stops checking the Pinel box and no longer needs to fill in the lines related to the scheme in the 2044 declaration.
Three distinct situations arise:
- The commitment ends without extension: the property remains rented or not, but the tax advantage ends. The landlord declares their rental income normally on the 2044, without mentioning the scheme.
- The property is sold before the end of the commitment: the administration reclaims the tax reduction already granted. The removal of the 2044 EB is then immediate, but is accompanied by a tax adjustment on the declaration for the year of sale.
- The tenant leaves the property during the commitment: the landlord has a period (usually twelve months) to re-rent under the conditions of the scheme. During this vacancy, the annex 2044 EB remains technically active and the commitment is still in effect.
Recovery of the tax advantage: the concrete risk of a poorly anticipated removal
Early exit from the Pinel scheme triggers the recovery of all tax reductions obtained since the beginning of the commitment. We observe that this consequence is underestimated by many landlords who consider the removal of the 2044 EB as a mere administrative formality.
The DGFIP currently favors the retention of documents by the taxpayer and their production only in case of an audit. This system creates a false sense of security: the absence of a filing obligation does not mean the absence of control.
An audit can occur up to three years after the last relevant declaration. The administration then checks the consistency between the initially checked commitment duration, the rents declared each year, and the tenant’s income conditions.
Points of caution when exiting the scheme
The transition from the Pinel regime to the classic property regime changes the calculation of deductible expenses. Loan interest remains deductible if the property is still rented, but the line dedicated to the Pinel reduction disappears from form 2042 RICI.
If the property generates a rental deficit after the end of the commitment, this deficit is deducted under common law conditions. The carryover of previous deficits, incurred during the Pinel period, remains possible for ten years.
Distinction between classic Pinel and Pinel+: impact on the management of 2044 EB
Since the gradual implementation of Pinel+, the administration distinguishes more clearly between previous commitments (classic Pinel, where the paper 2044 EB may have been submitted) and recent investments for which tracking is done through the selection of the specific box in the 2042/2044 declaration.
For a classic Pinel investment made before 2023, the initial 2044 EB remains proof of the commitment. Its removal at the end of the scheme does not exempt one from archiving it. The scheduled end of classic Pinel means that the last nine-year commitments made at the end of 2024 will run until 2033.
For a Pinel+ investment (2023-2024), the 2044 EB form has often never been submitted in paper form. The “removal” simply means no longer checking the corresponding box on the online declaration once the commitment has expired.
Archiving supporting documents after the end of the commitment
We recommend keeping the entire file for at least four years after the last year of tax reduction. This file includes:
- The initial 2044 EB (paper version or digital copy of the online declaration)
- The successive leases mentioning the applied rent ceiling
- The tax notices of the tenants confirming compliance with the income ceilings
- The 2042 RICI declarations for each year of commitment
The administrative removal of the 2044 EB does not close the tax file. The true point of exit is the expiration of the administration’s recovery period, which runs from the last year in which the reduction was applied. As long as this period has not expired, the taxpayer must be able to justify each year of commitment.