{"id":1152,"date":"2020-11-18T06:45:00","date_gmt":"2020-11-18T05:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/location-de-bateau-avec-ou-sans-tva\/"},"modified":"2021-05-06T03:00:53","modified_gmt":"2021-05-06T01:00:53","slug":"location-de-bateau-avec-ou-sans-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/location-de-bateau-avec-ou-sans-tva\/","title":{"rendered":"Location de bateau : avec ou sans TVA ?"},"content":{"rendered":"<p >Les loyers dus au titre de la location de bateau pour des voyages d\u2019agr\u00e9ment sont-ils ou non imposables \u00e0 la TVA en France ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Location de bateau et TVA : \u00e9viter les risques de double imposition\u2026<\/h2>\n<p>Les loyers dus au titre de la location de bateau pour des voyages d\u2019agr\u00e9ment sont imposables \u00e0 la TVA en France d\u00e8s lors que le bateau a \u00e9t\u00e9 effectivement mis \u00e0 disposition du locataire en France.<\/p>\n<p>Par d\u00e9rogation, depuis le 1er novembre 2020, pour \u00e9viter tout risque de double imposition ou de distorsion de concurrence, la part des loyers qui correspond \u00e0 la proportion de la dur\u00e9e d\u2019utilisation ou d\u2019exploitation du bateau hors des eaux territoriales de l\u2019Union europ\u00e9enne est exon\u00e9r\u00e9e de TVA fran\u00e7aise.<\/p>\n<p>Cette fraction de loyer est \u00e9valu\u00e9e par la personne tenue au paiement de la TVA (g\u00e9n\u00e9ralement le loueur), sous sa responsabilit\u00e9.<\/p>\n<p>Cette \u00e9valuation doit \u00eatre corrobor\u00e9e par tous moyens de preuve et pourra faire l\u2019objet d\u2019un contr\u00f4le de la part de l\u2019administration fiscale.<\/p>\n<p>Notez que pour les navires \u00e9quip\u00e9s du syst\u00e8me d\u2019identification automatique SOLAS, les donn\u00e9es enregistr\u00e9es par ce syst\u00e8me sont pr\u00e9sum\u00e9es probantes : elles ne pourront \u00eatre remises en cause par l\u2019administration qu\u2019en cas de fraude.<\/p>\n<p>Pour les autres navires, l\u2019\u00e9valuation :<\/p>\n<ul>\n<li>peut r\u00e9sulter des termes du contrat de location ou des donn\u00e9es enregistr\u00e9es dans le journal de bord, pour les navires d\u2019une longueur hors-tout strictement inf\u00e9rieure \u00e0 15 m\u00e8tres ;<\/li>\n<li>peut \u00eatre effectu\u00e9e \u00e0 partir de toute donn\u00e9e technique permettant d\u2019\u00e9tablir la dur\u00e9e r\u00e9elle pass\u00e9e en dehors des eaux territoriales fran\u00e7aises ou d\u2019un autre Etat membre de l\u2019Union europ\u00e9enne pour les navires dont la longueur hors-tout est \u00e9gale ou sup\u00e9rieure \u00e0 15 m\u00e8tres.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/12538-PGP.html\/ACTU-2020-00264-9\" target=\"_blank\" rel=\"noopener\">Actualit\u00e9 BOFiP-Imp\u00f4ts du 6 novembre 2020<\/a><\/p>\n<p><a title=\"Location de bateau : avec ou sans TVA ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/location-de-bateau-avec-ou-sans-tva\" rel=\"nofollow noopener\" target=\"_blank\">Location de bateau : avec ou sans TVA ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/bateauvacance.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les loyers dus au titre de la location de bateau pour des voyages d\u2019agr\u00e9ment sont-ils ou non imposables \u00e0 la TVA en France ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":4698,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1152","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>Location de bateau : avec ou sans TVA ? - 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\/location-de-bateau-avec-ou-sans-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Location de bateau : avec ou sans TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les loyers dus au titre de la location de bateau pour des voyages d\u2019agr\u00e9ment sont-ils ou non imposables \u00e0 la TVA en France ? 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