{"id":11394,"date":"2025-01-10T00:00:00","date_gmt":"2025-01-09T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tva-et-location-meublee-la-nature-de-lactivite-ca-compte\/"},"modified":"2025-01-10T00:00:00","modified_gmt":"2025-01-09T23:00:00","slug":"tva-et-location-meublee-la-nature-de-lactivite-ca-compte","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tva-et-location-meublee-la-nature-de-lactivite-ca-compte\/","title":{"rendered":"TVA et location meubl\u00e9e\u202f: la nature de l\u2019activit\u00e9, \u00e7a compte\u202f!"},"content":{"rendered":"<p>Parce qu\u2019elle g\u00e8re une plateforme qui consiste \u00e0 proposer des logements confi\u00e9s par des propri\u00e9taires \u00e0 des locataires en leur absence, une soci\u00e9t\u00e9 estime exercer une activit\u00e9 de loueur en meubl\u00e9, exon\u00e9r\u00e9e de TVA\u2026 Ce qui n\u2019est pas de l\u2019avis de l\u2019administration fiscale. Qu\u2019en pense le juge\u202f?<\/p>\n<h2>Activit\u00e9 d\u2019interm\u00e9diaire ou de loueur en meubl\u00e9\u202f: une question de TVA<\/h2>\n<p>Une soci\u00e9t\u00e9 g\u00e8re une plateforme en ligne qui, selon elle, consiste \u00e0\u202fproposer \u00e0 des propri\u00e9taires ou \u00e0 des locataires d&#8217;appartements une prestation de gestion locative qui consiste \u00e0 prendre en location en son nom propre les appartements pour ensuite les donner en location, toujours en son nom propre aupr\u00e8s de ses clients.<\/p>\n<p>Une activit\u00e9 de location ou de sous-location de logements meubl\u00e9s, estime la soci\u00e9t\u00e9, donc exon\u00e9r\u00e9e de TVA.\u202f<\/p>\n<p>\u00ab\u202fPas exactement\u202f!\u202f\u00bb, conteste l\u2019administration fiscale qui, \u00e0 la lecture de l\u2019extrait Kbis de la soci\u00e9t\u00e9 et du contrat qu\u2019elle conclut avec ses clients, y voit plut\u00f4t une activit\u00e9 d\u2019interm\u00e9diaire, soumise \u00e0 TVA.<\/p>\n<p>Et pour cause, elle constate que\u202f:<\/p>\n<ul>\n<li>l\u2019extrait Kbis de la soci\u00e9t\u00e9 indique qu&#8217;elle a d\u00e9clar\u00e9 \u00eatre une \u00ab\u202fplateforme de promotion du tourisme, de mise en relation de prestataires du secteur touristique et d&#8217;organisation de produits touristiques en vue de leur vente\u202f\u00bb\u202f;<\/li>\n<li>sa d\u00e9claration d&#8217;activit\u00e9 mentionne qu\u2019 elle est prestataire de services et joue un r\u00f4le d&#8217;interm\u00e9diaire commercial dans le cadre de \u00ab\u202fmise en relation de prestataires\u202f\u00bb via une plateforme internet\u202f;<\/li>\n<li>les conditions g\u00e9n\u00e9rales d\u2019utilisation de la plateforme pr\u00e9cisent que son activit\u00e9 consiste \u00e0 mettre en location des appartements en l&#8217;absence de leurs propri\u00e9taires ou locataires et qu&#8217;elle assure \u00e9galement la r\u00e9ception des clients et le nettoyage des locaux\u202f;<\/li>\n<li>les propri\u00e9taires ou locataires concluent avec la soci\u00e9t\u00e9 un contrat unique par lequel ils lui confient leur logement en cas d&#8217;absence, en contrepartie d&#8217;un revenu garanti fix\u00e9 au pr\u00e9alable et vers\u00e9 par nuit\u00e9e.<\/li>\n<\/ul>\n<p>Autant d\u2019indices qui, selon l\u2019administration, laissent penser que\u202f:<\/p>\n<ul>\n<li>les logements sont confi\u00e9s par les propri\u00e9taires ou locataires \u00e0 la soci\u00e9t\u00e9 et non donn\u00e9s en location \u00e0 celle-ci\u202f;<\/li>\n<li>ces propri\u00e9taires ou locataires sont consid\u00e9r\u00e9s comme des mandants de la soci\u00e9t\u00e9, qui n&#8217;est responsable qu&#8217;\u00e0 raison de la r\u00e9alisation de sa prestation\u202f;<\/li>\n<li>la r\u00e9mun\u00e9ration de la soci\u00e9t\u00e9 se fait sous forme de commissions et non de loyers.<\/li>\n<\/ul>\n<p>Ce que confirme le juge qui donne raison \u00e0 l\u2019administration\u202f: tout prouve ici que la soci\u00e9t\u00e9 agit en tant qu\u2019interm\u00e9diaire entre la plateforme et les clients et non en tant que loueur ou sous-loueur en meubl\u00e9. Partant de l\u00e0, son activit\u00e9 doit \u00eatre soumise \u00e0 la TVA.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050478868?init=true&amp;page=1&amp;query=23PA00351&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 8 novembre 2014, no 23PA00351<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/tva-et-location-meublee-la-nature-de-l-activite-ca-compte\" target=\"_blank\" rel=\"noopener\">TVA et location meubl\u00e9e : la nature de l\u2019activit\u00e9, \u00e7a compte\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_gestionlocativetva.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019elle g\u00e8re une plateforme qui consiste \u00e0 proposer des logements confi\u00e9s par des propri\u00e9taires \u00e0 des locataires en leur absence, une soci\u00e9t\u00e9 estime exercer une activit\u00e9 de loueur en meubl\u00e9, exon\u00e9r\u00e9e de TVA\u2026 Ce qui n\u2019est pas de l\u2019avis de l\u2019administration fiscale. Qu\u2019en pense le juge\u202f?<\/p>\n","protected":false},"author":0,"featured_media":11395,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11394","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA et location meubl\u00e9e\u202f: la nature de l\u2019activit\u00e9, \u00e7a compte\u202f! - 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\/actualites\/tva-et-location-meublee-la-nature-de-lactivite-ca-compte\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA et location meubl\u00e9e\u202f: la nature de l\u2019activit\u00e9, \u00e7a compte\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019elle g\u00e8re une plateforme qui consiste \u00e0 proposer des logements confi\u00e9s par des propri\u00e9taires \u00e0 des locataires en leur absence, une soci\u00e9t\u00e9 estime exercer une activit\u00e9 de loueur en meubl\u00e9, exon\u00e9r\u00e9e de TVA\u2026 Ce qui n\u2019est pas de l\u2019avis de l\u2019administration fiscale. 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