{"id":433,"date":"2021-03-08T05:45:00","date_gmt":"2021-03-08T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/marchands-de-biens-et-tva-sur-marge-cest-quoi-un-terrain-a-batir\/"},"modified":"2021-03-31T03:00:50","modified_gmt":"2021-03-31T01:00:50","slug":"marchands-de-biens-et-tva-sur-marge-cest-quoi-un-terrain-a-batir","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/marchands-de-biens-et-tva-sur-marge-cest-quoi-un-terrain-a-batir\/","title":{"rendered":"Marchands de biens et TVA sur marge : \u00ab c\u2019est quoi un terrain \u00e0 b\u00e2tir \u00bb ?"},"content":{"rendered":"

Un marchand de biens a achet\u00e9 un terrain b\u00e2ti, et l\u2019a revendu, apr\u00e8s lotissement, en terrains \u00e0 b\u00e2tir. Une op\u00e9ration de revente pour laquelle il demande \u00e0 b\u00e9n\u00e9ficier du r\u00e9gime de la TVA sur marge\u2026 Ce que lui refuse l\u2019administration fiscale. Pourquoi ?<\/p>\n

\n

De l\u2019importance de distinguer les terrains b\u00e2tis des terrains \u00e0 b\u00e2tir\u2026<\/h2>\n

Un marchand de biens ach\u00e8te \u00e0 un particulier un terrain sur lequel est implant\u00e9e une maison. Parce que les particuliers ne sont pas assujettis \u00e0 la TVA, la soci\u00e9t\u00e9 n\u2019a b\u00e9n\u00e9fici\u00e9 d\u2019aucun droit \u00e0 d\u00e9duction de TVA au moment de son achat.<\/p>\n

Quelque temps plus tard, suite \u00e0 la division de ce terrain, il revend 9 parcelles, dont 8 terrains \u00e0 b\u00e2tir et, parce qu\u2019il n\u2019a pas pu r\u00e9cup\u00e9rer la TVA au moment de l\u2019achat du terrain, il soumet l\u2019op\u00e9ration de revente \u00e0 la TVA calcul\u00e9e sur la marge.<\/p>\n

Ce que lui refuse l\u2019administration fiscale, qui estime que la TVA doit \u00eatre calcul\u00e9e sur le prix total de vente, et non pas sur la marge r\u00e9alis\u00e9e, car le bien revendu n\u2019est pas juridiquement identique au bien achet\u00e9 : le professionnel a achet\u00e9 un terrain b\u00e2ti et a revendu des terrains \u00e0 b\u00e2tir.<\/p>\n

Or, le r\u00e9gime de la TVA sur marge s\u2019applique aux ventes de terrains \u00e0 b\u00e2tir achet\u00e9s en vue de leur revente, et non aux ventes de terrains \u00e0 b\u00e2tir qui, lors de leur acquisition, avaient le caract\u00e8re de terrain b\u00e2ti.<\/p>\n

Une position confirm\u00e9e par le juge qui maintient le redressement fiscal.<\/p>\n

Source :<\/span> Arr\u00eat de la Cour administrative d\u2019appel de Marseille du 18 f\u00e9vrier 2021, n\u00b020MA02162<\/p>\n

Marchands de biens et TVA sur marge : \u00ab c\u2019est quoi un terrain \u00e0 b\u00e2tir \u00bb ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

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

Un marchand de biens a achet\u00e9 un terrain b\u00e2ti, et l\u2019a revendu, apr\u00e8s lotissement, en terrains \u00e0 b\u00e2tir. Une op\u00e9ration de revente pour laquelle il demande \u00e0 b\u00e9n\u00e9ficier du r\u00e9gime de la TVA sur marge\u2026 Ce que lui refuse l\u2019administration fiscale. Pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":3463,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nMarchands de biens et TVA sur marge : \u00ab c\u2019est quoi un terrain \u00e0 b\u00e2tir \u00bb ? - 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\/marchands-de-biens-et-tva-sur-marge-cest-quoi-un-terrain-a-batir\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marchands de biens et TVA sur marge : \u00ab c\u2019est quoi un terrain \u00e0 b\u00e2tir \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un marchand de biens a achet\u00e9 un terrain b\u00e2ti, et l\u2019a revendu, apr\u00e8s lotissement, en terrains \u00e0 b\u00e2tir. 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