{"id":389,"date":"2021-03-16T05:45:00","date_gmt":"2021-03-16T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/travaux-realises-sur-une-centrale-photovoltaique-qui-paie-la-tva\/"},"modified":"2021-03-30T03:00:08","modified_gmt":"2021-03-30T01:00:08","slug":"travaux-realises-sur-une-centrale-photovoltaique-qui-paie-la-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/travaux-realises-sur-une-centrale-photovoltaique-qui-paie-la-tva\/","title":{"rendered":"Travaux r\u00e9alis\u00e9s sur une centrale photovolta\u00efque : qui paie la TVA ?"},"content":{"rendered":"

Pour lutter contre la fraude \u00e0 la TVA dans le secteur du b\u00e2timent, un dispositif d\u2019autoliquidation de la TVA a \u00e9t\u00e9 mis en place il y a quelques ann\u00e9es. Peut-il s\u2019appliquer aux travaux r\u00e9alis\u00e9s sur un parc photovolta\u00efque ? R\u00e9ponse de l\u2019administration\u2026<\/p>\n

\n

TVA : parc photovolta\u00efque = immeuble ?<\/h2>\n

Concr\u00e8tement, le m\u00e9canisme d\u2019autoliquidation de la TVA mis en place dans le secteur du b\u00e2timent revient \u00e0 mettre \u00e0 la charge d\u2019une entreprise principale le paiement de la TVA relative \u00e0 une prestation sous-trait\u00e9e, cette TVA \u00e9tant elle-m\u00eame d\u00e9ductible dans les conditions de droit commun : ce qui n\u2019entra\u00eene, en principe, aucune sortie de tr\u00e9sorerie pour l\u2019entreprise principale puisque la TVA collect\u00e9e est compens\u00e9e par la TVA d\u00e9ductible d\u2019\u00e9gal montant.<\/p>\n

Ce m\u00e9canisme d\u2019autoliquidation de la TVA vise les op\u00e9rations ayant trait aux travaux de construction, y compris ceux de r\u00e9paration, de nettoyage, d\u2019entretien, de transformation et de d\u00e9molition effectu\u00e9s en relation avec un bien immobilier par une entreprise sous-traitante pour le compte d\u2019une entreprise principale.<\/p>\n

A ce sujet, l\u2019administration fiscale vient de pr\u00e9ciser que les parcs photovolta\u00efques au sol de grande superficie, dont les modules sont fix\u00e9s au moyen de pieux profond\u00e9ment enfonc\u00e9s dans le sol et dont l\u2019installation et le d\u00e9montage n\u00e9cessiteraient le recours \u00e0 de nombreuses personnes ainsi qu\u2019\u00e0 d\u2019importants moyens logistiques constituent bien des immeubles.<\/p>\n

En cons\u00e9quence, le dispositif d\u2019autoliquidation de la TVA s\u2019applique aux travaux r\u00e9alis\u00e9s sur ce type d\u2019installations.<\/p>\n

Source :<\/span> Rescrit BOFiP-imp\u00f4ts du 3 mars 2021, BOI-RES-TVA-000077<\/p>\n

Travaux r\u00e9alis\u00e9s sur une centrale photovolta\u00efque : qui paie la TVA ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Pour lutter contre la fraude \u00e0 la TVA dans le secteur du b\u00e2timent, un dispositif d\u2019autoliquidation de la TVA a \u00e9t\u00e9 mis en place il y a quelques ann\u00e9es. Peut-il s\u2019appliquer aux travaux r\u00e9alis\u00e9s sur un parc photovolta\u00efque ? R\u00e9ponse de l\u2019administration\u2026<\/p>\n","protected":false},"author":0,"featured_media":3376,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nTravaux r\u00e9alis\u00e9s sur une centrale photovolta\u00efque : qui paie 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\/travaux-realises-sur-une-centrale-photovoltaique-qui-paie-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Travaux r\u00e9alis\u00e9s sur une centrale photovolta\u00efque : qui paie la TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour lutter contre la fraude \u00e0 la TVA dans le secteur du b\u00e2timent, un dispositif d\u2019autoliquidation de la TVA a \u00e9t\u00e9 mis en place il y a quelques ann\u00e9es. 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