{"id":6201,"date":"2022-07-08T05:48:00","date_gmt":"2022-07-08T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tva-sur-marge-dans-quels-cas\/"},"modified":"2022-07-08T05:48:00","modified_gmt":"2022-07-08T03:48:00","slug":"tva-sur-marge-dans-quels-cas","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tva-sur-marge-dans-quels-cas\/","title":{"rendered":"TVA sur marge : dans quel(s) cas ?"},"content":{"rendered":"<p >Le juge vient (encore) d\u2019apporter de nouvelles pr\u00e9cisions concernant le r\u00e9gime de TVA sur marge. Faisons le point\u2026<\/p>\n<div>\n<h2> TVA sur marge : pour qui ?<\/h2>\n<p>Pour m\u00e9moire, le principe de taxation sur la marge consiste \u00e0 ne soumettre \u00e0 la TVA que la marge r\u00e9alis\u00e9e par le vendeur d\u2019un bien immobilier (g\u00e9n\u00e9ralement un promoteur), c\u2019est-\u00e0-dire la somme r\u00e9sultant de la diff\u00e9rence entre le prix de vente et le prix d\u2019acquisition.<\/p>\n<p>Seules sont concern\u00e9es par le r\u00e9gime de la taxation sur marge les ventes immobili\u00e8res portant :<\/p>\n<ul>\n<li>sur les terrains \u00e0 b\u00e2tir, d\u00e8s lors que l\u2019achat, soumis \u00e0 la TVA de plein droit, n\u2019a pas donn\u00e9 droit \u00e0 d\u00e9duction (c\u2019est-\u00e0-dire \u00e0 r\u00e9cup\u00e9ration) de la taxe pour le vendeur ; c\u2019est g\u00e9n\u00e9ralement le cas lorsque le vendeur est un particulier ;<\/li>\n<li>sur les immeubles achev\u00e9s depuis plus de 5 ans, lorsque l\u2019achat, soumis \u00e0 la TVA sur option, n\u2019a pas ouvert droit \u00e0 d\u00e9duction pour le vendeur.<\/li>\n<\/ul>\n<p>Dans le cadre de ce r\u00e9gime sp\u00e9cifique, le juge vient r\u00e9cemment de pr\u00e9ciser que le r\u00e9gime de TVA sur marge s\u2019applique \u00e9galement aux ventes de terrains \u00e0 b\u00e2tir lorsque l\u2019achat de ceux-ci n\u2019a pas \u00e9t\u00e9 soumis \u00e0 la TVA, mais que le prix d\u2019achat a malgr\u00e9 tout incorpor\u00e9 une TVA d\u2019amont.<\/p>\n<p>Concr\u00e8tement, il s\u2019agit de la situation o\u00f9 le promoteur a achet\u00e9 un terrain \u00e0 b\u00e2tir sans TVA mais \u00e0 un prix incorporant un montant de TVA qui a \u00e9t\u00e9 acquitt\u00e9 en amont par le vendeur initial.<\/p>\n<p>Dans ce cas, la revente du terrain peut \u00eatre soumise \u00e0 la TVA dans le cadre du r\u00e9gime de la marge.<\/p>\n<p>Source : Arr\u00eat du Conseil d\u2019Etat du 12 mai 2022, n\u00b0 416727<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/tva-sur-marge-dans-quels-cas\" rel=\"nofollow noopener\" target=\"_blank\">TVA sur marge : dans quel(s) cas ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/TVA8.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le juge vient (encore) d\u2019apporter de nouvelles pr\u00e9cisions concernant le r\u00e9gime de TVA sur marge. Faisons le point\u2026<\/p>\n","protected":false},"author":0,"featured_media":6202,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6201","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>TVA sur marge : dans quel(s) cas ? - 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\/tva-sur-marge-dans-quels-cas\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA sur marge : dans quel(s) cas ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le juge vient (encore) d\u2019apporter de nouvelles pr\u00e9cisions concernant le r\u00e9gime de TVA sur marge. 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