{"id":618,"date":"2021-02-08T05:45:00","date_gmt":"2021-02-08T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/medecins-toujours-exoneres-de-tva\/"},"modified":"2021-04-09T03:00:34","modified_gmt":"2021-04-09T01:00:34","slug":"medecins-toujours-exoneres-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/medecins-toujours-exoneres-de-tva\/","title":{"rendered":"M\u00e9decins : toujours exon\u00e9r\u00e9s de TVA ?"},"content":{"rendered":"

Les redevances vers\u00e9es par un m\u00e9decin rempla\u00e7ant au m\u00e9decin titulaire en contrepartie de la mise \u00e0 disposition de ses installations techniques, de ses locaux et de sa client\u00e8le peuvent-elles b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux membres des professions m\u00e9dicales et param\u00e9dicales ? Rien n\u2019est moins s\u00fbr\u2026<\/p>\n

\n

Des redevances qui peuvent \u00eatre soumises \u00e0 TVA !<\/h2>\n

Il est fr\u00e9quent que des praticiens m\u00e9dicaux aient des collaborateurs ou des rempla\u00e7ants.<\/p>\n

Lorsque cette collaboration ou ce remplacement s\u2019organise en l\u2019absence d\u2019une convention d\u2019exercice conjoint, ou de tout autre contrat de groupe ou d\u2019association, les praticiens qui mettent \u00e0 la disposition de leurs collaborateurs non-salari\u00e9s tout ou partie de leur cabinet (installations techniques, local et, g\u00e9n\u00e9ralement, client\u00e8le) effectuent des locations de nature commerciale soumises \u00e0 la TVA.<\/p>\n

En cons\u00e9quence, la redevance vers\u00e9e au praticien par le collaborateur, de m\u00eame que le pr\u00e9l\u00e8vement effectu\u00e9 sur les honoraires de ce collaborateur avant r\u00e9trocession, constituent donc une contrepartie de la mise \u00e0 disposition des locaux professionnels et de la client\u00e8le, et doit \u00eatre soumise \u00e0 TVA.<\/p>\n

Notez que par tol\u00e9rance, les praticiens qui, occasionnellement, recourent \u00e0 un confr\u00e8re pour les remplacer, sont autoris\u00e9s \u00e0 ne pas soumettre \u00e0 la TVA les sommes per\u00e7ues \u00e0 ce titre.<\/p>\n

Source :<\/span> R\u00e9ponse minist\u00e9rielle Brindeau du 26 janvier 2021, Assembl\u00e9e nationale, n\u00b027595<\/p>\n

M\u00e9decins : toujours exon\u00e9r\u00e9s de TVA ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

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

Les redevances vers\u00e9es par un m\u00e9decin rempla\u00e7ant au m\u00e9decin titulaire en contrepartie de la mise \u00e0 disposition de ses installations techniques, de ses locaux et de sa client\u00e8le peuvent-elles b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux membres des professions m\u00e9dicales et param\u00e9dicales ? Rien n\u2019est moins s\u00fbr\u2026<\/p>\n","protected":false},"author":0,"featured_media":3800,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-618","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nM\u00e9decins : toujours exon\u00e9r\u00e9s 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\/medecins-toujours-exoneres-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00e9decins : toujours exon\u00e9r\u00e9s de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les redevances vers\u00e9es par un m\u00e9decin rempla\u00e7ant au m\u00e9decin titulaire en contrepartie de la mise \u00e0 disposition de ses installations techniques, de ses locaux et de sa client\u00e8le peuvent-elles b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de TVA r\u00e9serv\u00e9e aux membres des professions m\u00e9dicales et param\u00e9dicales ? 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