The French tax authorities have commented in their guidelines the income tax reduction for intermediate rental investment "Duflot", implemented by the Finance Bill for 2013 in order to replace the "Scellier" tax regime (article 80 Law n°2012-1509 dated 29 December 2012 BOI-IR-RICI-360-2013-07-30 dated 30 July 2013 article 199 novovicies of the French Tax Code).