{"id":1016,"date":"2020-12-04T05:48:00","date_gmt":"2020-12-04T04:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/achat-revente-dimmeubles-et-tva-une-demande-a-faire-au-bon-moment\/"},"modified":"2021-04-29T03:00:30","modified_gmt":"2021-04-29T01:00:30","slug":"achat-revente-dimmeubles-et-tva-une-demande-a-faire-au-bon-moment","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/achat-revente-dimmeubles-et-tva-une-demande-a-faire-au-bon-moment\/","title":{"rendered":"Achat-revente d\u2019immeubles et TVA : une demande \u00e0 faire au bon moment !"},"content":{"rendered":"

L\u2019administration fiscale refuse \u00e0 un marchand de biens la possibilit\u00e9 de r\u00e9cup\u00e9rer la TVA qu\u2019il a pay\u00e9e lors de l\u2019achat de plusieurs immeubles, au motif que sa demande serait trop h\u00e2tive. Le juge partage-t-il cet avis ?<\/p>\n

\n

Attention \u00e0 ne pas confondre \u00ab vitesse \u00bb et \u00ab pr\u00e9cipitation \u00bb !<\/h2>\n

Un marchand de biens ach\u00e8te 24 immeubles achev\u00e9s depuis plus de 5 ans et, dans l\u2019attente de leur revente, les place en location.<\/p>\n

En principe, les ventes d\u2019immeubles achev\u00e9s depuis plus de 5 ans \u00e9chappent \u00e0 la TVA, sauf option pour le paiement de cette taxe.<\/p>\n

L\u2019int\u00e9r\u00eat d\u2019une telle option tient au fait que le vendeur peut alors r\u00e9cup\u00e9rer la TVA \u00e9ventuellement pay\u00e9e au moment de l\u2019achat, ainsi que celle appliqu\u00e9e sur l\u2019ensemble des frais et charges engag\u00e9s \u00e0 propos de l\u2019immeuble (on parle techniquement de TVA d\u00e9ductible).<\/p>\n

Dans cette affaire, le marchand de biens d\u00e9cide d\u2019exercer cette option alors m\u00eame que les biens sont toujours donn\u00e9s en location dans l\u2019attente de leur revente, et demande imm\u00e9diatement \u00e0 r\u00e9cup\u00e9rer la TVA acquitt\u00e9e au moment de l\u2019achat des immeubles.<\/p>\n

Ce que refuse l\u2019administration fiscale, et pour cause : la TVA pay\u00e9e lors de l\u2019acquisition des immeubles n\u2019est d\u00e9ductible qu\u2019au moment de leur revente.<\/p>\n

Elle n\u2019est pas r\u00e9cup\u00e9rable avant cette date, quand bien m\u00eame l\u2019immeuble donnerait lieu \u00e0 des op\u00e9rations de location soumises \u00e0 TVA, comme c\u2019est le cas ici.<\/p>\n

Une position que partage le juge de l\u2019imp\u00f4t, qui rejette en cons\u00e9quence la demande du marchand de biens.<\/p>\n

Source : Arr\u00eat du Conseil d\u2019Etat du 27 novembre 2020, n\u00b0426091<\/p>\n

Marchands de biens et TVA : \u00ab avant l\u2019heure, c\u2019est pas l\u2019heure \u00bb !<\/a> \u00a9 Copyright WebLex – 2020<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019administration fiscale refuse \u00e0 un marchand de biens la possibilit\u00e9 de r\u00e9cup\u00e9rer la TVA qu\u2019il a pay\u00e9e lors de l\u2019achat de plusieurs immeubles, au motif que sa demande serait trop h\u00e2tive. Le juge partage-t-il cet avis ?<\/p>\n","protected":false},"author":0,"featured_media":3463,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nAchat-revente d\u2019immeubles et TVA : une demande \u00e0 faire au bon moment ! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/de\/actualites\/achat-revente-dimmeubles-et-tva-une-demande-a-faire-au-bon-moment\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achat-revente d\u2019immeubles et TVA : une demande \u00e0 faire au bon moment ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale refuse \u00e0 un marchand de biens la possibilit\u00e9 de r\u00e9cup\u00e9rer la TVA qu\u2019il a pay\u00e9e lors de l\u2019achat de plusieurs immeubles, au motif que sa demande serait trop h\u00e2tive. 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