{"id":11298,"date":"2024-12-19T00:00:00","date_gmt":"2024-12-18T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/residence-de-services-et-tva-a-10-precisions-sur-les-conditions-a-respecter\/"},"modified":"2024-12-19T00:00:00","modified_gmt":"2024-12-18T23:00:00","slug":"residence-de-services-et-tva-a-10-precisions-sur-les-conditions-a-respecter","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/residence-de-services-et-tva-a-10-precisions-sur-les-conditions-a-respecter\/","title":{"rendered":"R\u00e9sidence de services et TVA \u00e0 10 %\u202f: pr\u00e9cisions sur les conditions \u00e0 respecter"},"content":{"rendered":"<p>La loi de finances pour 2024 a \u00e9tendu l\u2019application du taux r\u00e9duit de TVA de 10 %, toutes conditions par ailleurs remplies, aux ventes de logements faisant partie d\u2019une r\u00e9sidence de services sous r\u00e9serve de respecter des plafonds de loyer et de montants factur\u00e9s au titre des services non individualisables dont les montants viennent d\u2019\u00eatre d\u00e9voil\u00e9s\u2026<\/p>\n<h2>R\u00e9sidence de services et TVA \u00e0 10 %\u202f: des conditions de loyers et de tarifs \u00e0 respecter<\/h2>\n<p>Pour rappel, les ventes de logements locatifs interm\u00e9diaires, neufs ou issus de la transformation d\u2019un local, en vue de le louer, meubl\u00e9s ou non, \u00e0 usage de r\u00e9sidence principale b\u00e9n\u00e9ficient, toutes conditions par ailleurs remplies, d\u2019un r\u00e9gime fiscal avantageux consistant en l\u2019application du taux r\u00e9duit de TVA de 10 %.<\/p>\n<p>La loi de finances pour 2024 a am\u00e9nag\u00e9 ce r\u00e9gime fiscal en \u00e9tendant le b\u00e9n\u00e9fice du taux r\u00e9duit de TVA \u00e0 10 % aux logements faisant partie de r\u00e9sidences de services d\u00e8s lors que la part de la quittance relative au loyer et la part de la quittance relative aux services non individualisables n\u2019exc\u00e8dent pas certains plafonds, dont voici le d\u00e9tail :<\/p>\n<ul>\n<li>la part de la quittance relative aux loyers ne doit pas d\u00e9passer les plafonds de loyers du logement locatif interm\u00e9diaire, avec application d\u2019une majoration plafonn\u00e9e pour les r\u00e9sidences de services qui accueillent 75% de personnes \u00e2g\u00e9es d&#8217;au moins 75 ans ou plus ;<\/li>\n<li>la part de la quittance relative aux services non individualisables ne doit pas d\u00e9passer des forfaits mensuels\u202f: pour les baux conclus en 2024, la part de la quittance relative aux services sp\u00e9cifiques non individualisables factur\u00e9s dans les r\u00e9sidences services est \u00e9gale \u00e0 100 euros par contrat de bail (pour les r\u00e9sidences services qui accueillent au moins 75 % de personnes \u00e2g\u00e9es de 75 ans ou plus, le plafond fait l\u2019objet d\u2019une majoration).<\/li>\n<\/ul>\n<p>Le d\u00e9tail relatif \u00e0 ces plafonds est consultable <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050731848?datePubli=05%2F12%2F2024\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000050731848?datePubli=05%2F12%2F2024\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-1144 du 4 d\u00e9cembre 2024 fixant les plafonds de la part de la quittance relative au loyer et de la part de la quittance relative aux services non individualisables pr\u00e9vus \u00e0 l&#8217;article 279-0 bis A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/residence-de-services-et-tva-a-10-precisions-sur-les-conditions-a-respecter\" target=\"_blank\" rel=\"noopener\">R\u00e9sidence de services et TVA \u00e0 10 % : pr\u00e9cisions sur les conditions \u00e0 respecter <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_residencedeservicestva.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2024 a \u00e9tendu l\u2019application du taux r\u00e9duit de TVA de 10 %, toutes conditions par ailleurs remplies, aux ventes de logements faisant partie d\u2019une r\u00e9sidence de services sous r\u00e9serve de respecter des plafonds de loyer et de montants factur\u00e9s au titre des services non individualisables dont les montants viennent d\u2019\u00eatre d\u00e9voil\u00e9s\u2026<\/p>\n","protected":false},"author":0,"featured_media":11299,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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