{"id":5422,"date":"2022-04-12T05:50:00","date_gmt":"2022-04-12T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/rachat-dun-hotel-pris-en-credit-bail-avec-ou-sans-tva\/"},"modified":"2022-04-12T05:50:00","modified_gmt":"2022-04-12T03:50:00","slug":"rachat-dun-hotel-pris-en-credit-bail-avec-ou-sans-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/rachat-dun-hotel-pris-en-credit-bail-avec-ou-sans-tva\/","title":{"rendered":"Rachat d\u2019un h\u00f4tel pris en cr\u00e9dit-bail : avec ou sans TVA ?"},"content":{"rendered":"

Le rachat d\u2019un h\u00f4tel pris en location dans le cadre d\u2019un contrat de cr\u00e9dit-bail par le professionnel qui l\u2019exploite peut-il \u00eatre qualifi\u00e9 de \u00ab transmission d\u2019une universalit\u00e9 totale ou partielle de biens \u00bb et donc, b\u00e9n\u00e9ficier d\u2019une dispense de TVA ? R\u00e9ponse du gouvernement\u2026<\/p>\n

\n

Rachat d\u2019un h\u00f4tel pris en cr\u00e9dit-bail : pas de dispense de TVA !<\/h2>\n

Par principe, les livraisons de biens ou les prestations de services r\u00e9alis\u00e9es entre redevables de la TVA lors de la \u00ab transmission d\u2019une universalit\u00e9 totale ou partielle de biens \u00bb sont dispens\u00e9es de TVA, toutes conditions par ailleurs remplies.<\/p>\n

Par \u00ab transmission d\u2019une universalit\u00e9 totale ou partielle de biens \u00bb, il faut entendre le transfert d\u2019un fonds de commerce ou d\u2019une partie autonome d\u2019une entreprise, comprenant des \u00e9l\u00e9ments corporels et incorporels qui constituent ensemble une entreprise (ou une partie d\u2019entreprise) qui peut poursuivre une activit\u00e9 \u00e9conomique autonome.<\/p>\n

En cons\u00e9quence, le rachat, par un h\u00f4telier, de l\u2019immeuble d\u2019exploitation qu\u2019il prenait en location dans le cadre d\u2019un contrat de cr\u00e9dit-bail, n\u2019est pas assimilable \u00e0 une \u00ab transmission d\u2019une universalit\u00e9 totale ou partielle de biens \u00bb, et ne b\u00e9n\u00e9ficie donc pas de la dispense de TVA correspondante.<\/p>\n

Cela s\u2019explique par le fait qu\u2019une telle op\u00e9ration constitue, en r\u00e9alit\u00e9, un simple achat d\u2019immobilisation affect\u00e9e \u00e0 l\u2019activit\u00e9 pr\u00e9existante d\u2019exploitant h\u00f4telier.<\/p>\n

Source : R\u00e9ponse minist\u00e9rielle Grau du 5 avril 2022, Assembl\u00e9e nationale, n\u00b035808<\/p>\n

Rachat d\u2019un h\u00f4tel pris en cr\u00e9dit-bail : avec ou sans TVA ?<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

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

Le rachat d\u2019un h\u00f4tel pris en location dans le cadre d\u2019un contrat de cr\u00e9dit-bail par le professionnel qui l\u2019exploite peut-il \u00eatre qualifi\u00e9 de \u00ab transmission d\u2019une universalit\u00e9 totale ou partielle de biens \u00bb et donc, b\u00e9n\u00e9ficier d\u2019une dispense de TVA ? R\u00e9ponse du gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":5424,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nRachat d\u2019un h\u00f4tel pris en cr\u00e9dit-bail : 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\/rachat-dun-hotel-pris-en-credit-bail-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=\"Rachat d\u2019un h\u00f4tel pris en cr\u00e9dit-bail : avec ou sans TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le rachat d\u2019un h\u00f4tel pris en location dans le cadre d\u2019un contrat de cr\u00e9dit-bail par le professionnel qui l\u2019exploite peut-il \u00eatre qualifi\u00e9 de \u00ab transmission d\u2019une universalit\u00e9 totale ou partielle de biens \u00bb et donc, b\u00e9n\u00e9ficier d\u2019une dispense de TVA ? 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