{"id":12419,"date":"2025-07-18T00:00:00","date_gmt":"2025-07-17T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vente-de-droits-de-commercialite-quel-regime-fiscal-au-regard-de-la-tva\/"},"modified":"2025-07-18T00:00:00","modified_gmt":"2025-07-17T22:00:00","slug":"vente-de-droits-de-commercialite-quel-regime-fiscal-au-regard-de-la-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vente-de-droits-de-commercialite-quel-regime-fiscal-au-regard-de-la-tva\/","title":{"rendered":"Vente de droits de commercialit\u00e9 : quel r\u00e9gime fiscal au regard de la TVA ?"},"content":{"rendered":"<p>Un professionnel ou une soci\u00e9t\u00e9 peut \u00eatre amen\u00e9 \u00e0 vendre ses droits de commercialit\u00e9 sur des locaux professionnels qui lui appartiennent. Mais quelles sont les r\u00e8gles de TVA applicables dans une telle situation ? R\u00e9ponse\u2026<\/p>\n<h2>Droits de commercialit\u00e9 = droits immobiliers = TVA ?<\/h2>\n<p>Pour faire face \u00e0 la p\u00e9nurie de logements, certaines communes imposent aux propri\u00e9taires de locaux destin\u00e9s \u00e0 l\u2019habitation qui envisagent de les transformer en locaux professionnels de r\u00e9aliser \u00e0 titre de compensation l\u2019op\u00e9ration inverse sur d\u2019autres immeubles qui lui appartiennent ou de trouver une autre personne ou entreprise dispos\u00e9e \u00e0 le faire sur ses propres immeubles.<\/p>\n<p>Dans cette 2de hypoth\u00e8se, le tiers vend au propri\u00e9taire du local d\u2019habitation des droits de \u00ab commercialit\u00e9 \u00bb, auxquels il renonce, condition indispensable pour obtenir l\u2019autorisation de changement d\u2019usage du bien immobilier.<\/p>\n<p>Dans cette situation, quelles sont les r\u00e8gles de TVA applicables \u00e0 la vente des droits de commercialit\u00e9 d\u00e8s lors que l\u2019autorisation de changement d\u2019usage d\u2019un immeuble est conditionn\u00e9e \u00e0 une compensation ?<\/p>\n<p>Il est pr\u00e9cis\u00e9 que l\u2019autorisation de changement d\u2019usage pr\u00e9sente la nature d\u2019un droit r\u00e9el immobilier attach\u00e9 au bien immeuble. Concr\u00e8tement, cela signifie que les droits de commercialit\u00e9 suivent le m\u00eame r\u00e9gime que le bien immeuble auquel ils se rapportent.<\/p>\n<p>Partant de l\u00e0, la vente de droits de commercialit\u00e9 par une personne assujettie \u00e0 la TVA est :<\/p>\n<ul>\n<li>soumise de plein droit \u00e0 la TVA lorsque ces droits se rapportent \u00e0 un immeuble achev\u00e9 depuis moins de 5 ans ;<\/li>\n<li>exon\u00e9r\u00e9e de la TVA lorsque ces droits se rapportent \u00e0 un immeuble achev\u00e9 depuis plus de 5 ans.<\/li>\n<\/ul>\n<p>En cas d\u2019exon\u00e9ration, le vendeur peut toutefois opter pour la taxation de la vente, ce qui lui ouvre alors des droits \u00e0 d\u00e9duction de TVA dans cette hypoth\u00e8se.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14443-PGP.html\/identifiant=BOI-RES-TVA-000178-20250709\" target=\"_blank\">Rescrit Bofip du 9 juillet 2025 : \u00ab RES &#8211; Taxe sur la valeur ajout\u00e9e &#8211; Champ d\u2019application et territorialit\u00e9 &#8211; R\u00e8gles applicables aux cessions de droits de commercialit\u00e9 \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vente-de-droits-de-commercialite-quel-regime-fiscal-au-regard-de-la-tva\" target=\"_blank\">Vente de droits de commercialit\u00e9 : quel r\u00e9gime fiscal au regard de la TVA ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_ventededroits.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un professionnel ou une soci\u00e9t\u00e9 peut \u00eatre amen\u00e9 \u00e0 vendre ses droits de commercialit\u00e9 sur des locaux professionnels qui lui appartiennent. Mais quelles sont les r\u00e8gles de TVA applicables dans une telle situation ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":12420,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12419","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>Vente de droits de commercialit\u00e9 : quel r\u00e9gime fiscal au regard de la 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\/vente-de-droits-de-commercialite-quel-regime-fiscal-au-regard-de-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente de droits de commercialit\u00e9 : quel r\u00e9gime fiscal au regard de la TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un professionnel ou une soci\u00e9t\u00e9 peut \u00eatre amen\u00e9 \u00e0 vendre ses droits de commercialit\u00e9 sur des locaux professionnels qui lui appartiennent. 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