{"id":1240,"date":"2020-11-09T05:47:00","date_gmt":"2020-11-09T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/vefa-et-organismes-hlm-transfert-de-contrat-perte-du-taux-reduit-de-tva\/"},"modified":"2022-06-03T09:24:18","modified_gmt":"2022-06-03T07:24:18","slug":"vefa-et-organismes-hlm-transfert-de-contrat-perte-du-taux-reduit-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vefa-et-organismes-hlm-transfert-de-contrat-perte-du-taux-reduit-de-tva\/","title":{"rendered":"VEFA et organismes HLM : transfert de contrat = perte du taux r\u00e9duit de TVA ?"},"content":{"rendered":"<p >Le transfert d\u2019un contrat de vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA) de logements neufs dans le secteur du logement interm\u00e9diaire par un organisme HLM, au profit d\u2019un organisme de m\u00eame nature, a-t-il un impact sur l\u2019application du taux r\u00e9duit de TVA \u00e0 10 % ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Transfert du contrat de VEFA : un maintien, sous condition, du taux r\u00e9duit de TVA \u00e0 10 %<\/h2>\n<p>En principe, les livraisons de logements neufs destin\u00e9s \u00e0 la location \u00e0 usage de r\u00e9sidence principale r\u00e9alis\u00e9es dans le secteur du logement interm\u00e9diaire b\u00e9n\u00e9ficient du taux r\u00e9duit de TVA \u00e0 10 %, sous r\u00e9serve du respect des conditions suivantes :<\/p>\n<ul>\n<li>la livraison doit intervenir au profit d\u2019un organisme d\u2019habitations \u00e0 loyer mod\u00e9r\u00e9 (HLM), d\u2019une soci\u00e9t\u00e9 d\u2019\u00e9conomie mixte, d\u2019une soci\u00e9t\u00e9 anonyme de coordination entre les organismes HLM, d\u2019un organisme soumis au contr\u00f4le d\u2019Action Logement Immobilier, ou d\u2019une structure dont le capital est d\u00e9tenu, en totalit\u00e9 par des personnes passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, des \u00e9tablissements publics administratifs ou des caisses de retraite et de pr\u00e9voyance ;<\/li>\n<li>l\u2019op\u00e9ration de construction doit faire l\u2019objet d\u2019un agr\u00e9ment pr\u00e9alable entre le propri\u00e9taire ou le gestionnaire de logements et le repr\u00e9sentant de l\u2019Etat dans le d\u00e9partement ;<\/li>\n<li>les logements doivent \u00eatre implant\u00e9s sur un terrain situ\u00e9, \u00e0 la date de signature de l\u2019agr\u00e9ment, sur le territoire des communes class\u00e9es dans les zones g\u00e9ographiques se caract\u00e9risant par un d\u00e9s\u00e9quilibre important entre l\u2019offre et la demande de logements entra\u00eenant des difficult\u00e9s d\u2019acc\u00e8s au logement sur le parc locatif existant ;<\/li>\n<li>les logements doivent \u00eatre int\u00e9gr\u00e9s dans un ensemble immobilier comprenant au minimum 25 % de surfaces ouvrant droit au b\u00e9n\u00e9fice de certains pr\u00eats (pr\u00eats r\u00e9glement\u00e9s, pr\u00eats locatifs \u00e0 usage social, etc.) ;<\/li>\n<li>les logements doivent \u00eatre destin\u00e9s \u00e0 \u00eatre lou\u00e9s \u00e0 des particuliers dont les ressources ne d\u00e9passent pas certains plafonds ;<\/li>\n<li>le loyer mensuel des logements ne doit pas d\u00e9passer certains plafonds.<\/li>\n<\/ul>\n<p>La plupart du temps, ces logements sont construits par des promoteurs immobiliers, dans le cadre de contrats de vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA).<\/p>\n<p>Mais que se passe-t-il si, avant l\u2019ach\u00e8vement de la construction, l\u2019organisme HLM d\u00e9cide de transf\u00e9rer son contrat de VEFA \u00e0 un autre organisme ? Le taux r\u00e9duit de TVA est-il remis en cause ? L\u2019organisme qui c\u00e8de le contrat de VEFA pourra-t-il tout de m\u00eame r\u00e9cup\u00e9rer la TVA pay\u00e9e sur les appels de fonds ant\u00e9rieurs au transfert du contrat ?<\/p>\n<p>L\u2019administration fiscale vient de r\u00e9pondre \u00e0 ces questions\u2026<\/p>\n<p>Pour elle, le transfert du contrat de VEFA d\u2019un organisme HLM \u00e0 un autre ne remet pas en cause l\u2019application du taux r\u00e9duit de TVA \u00e0 10 % d\u00e8s lors que le nouvel organisme remplit l\u2019ensemble des conditions mentionn\u00e9es plus haut.<\/p>\n<p>Ensuite, elle pr\u00e9cise que l\u2019organisme vendeur peut r\u00e9cup\u00e9rer la TVA qu\u2019il a pay\u00e9e au promoteur au titre des appels de fonds r\u00e9gl\u00e9s ant\u00e9rieurement au transfert, toutes conditions par ailleurs remplies.<\/p>\n<p>Enfin, l\u2019administration fiscale indique que le promoteur pourra continuer \u00e0 appliquer la TVA au taux r\u00e9duit de 10 % aux appels de fonds r\u00e9clam\u00e9s apr\u00e8s le transfert du contrat de VEFA, d\u00e8s lors que le nouvel organisme satisfait \u00e0 l\u2019ensemble des conditions mentionn\u00e9es plus haut et notamment, qu\u2019il dispose personnellement d\u2019un agr\u00e9ment pr\u00e9alable du repr\u00e9sentant de l\u2019Etat dans le d\u00e9partement.<\/p>\n<p>Source : Rescrit BOFiP-Imp\u00f4ts du 28 octobre 2020, BOI-RES-000064<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vefa-et-organismes-hlm-transfert-de-contrat-perte-du-taux-reduit-de-tva\" target=\"_blank\" rel=\"noopener\">VEFA et organismes HLM : transfert de contrat = perte du taux r\u00e9duit de TVA ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/abandonchantier.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le transfert d\u2019un contrat de vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA) de logements neufs dans le secteur du logement interm\u00e9diaire par un organisme HLM, au profit d\u2019un organisme de m\u00eame nature, a-t-il un impact sur l\u2019application du taux r\u00e9duit de TVA \u00e0 10 % ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":1,"featured_media":4886,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1240","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>VEFA et organismes HLM : transfert de contrat = perte du taux r\u00e9duit de 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\/vefa-et-organismes-hlm-transfert-de-contrat-perte-du-taux-reduit-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VEFA et organismes HLM : transfert de contrat = perte du taux r\u00e9duit de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le transfert d\u2019un contrat de vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA) de logements neufs dans le secteur du logement interm\u00e9diaire par un organisme HLM, au profit d\u2019un organisme de m\u00eame nature, a-t-il un impact sur l\u2019application du taux r\u00e9duit de TVA \u00e0 10 % ? 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