{"id":6759,"date":"2022-10-18T05:47:00","date_gmt":"2022-10-18T03:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/"},"modified":"2022-10-18T05:47:00","modified_gmt":"2022-10-18T03:47:00","slug":"ehpad-et-tva-deductible-un-cas-vecu","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/","title":{"rendered":"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026"},"content":{"rendered":"<p >Un EHPAD engage des d\u00e9penses d\u2019administration g\u00e9n\u00e9rale et d\u2019entretien des b\u00e2timents qu\u2019il rattache \u00e0 son activit\u00e9 d\u2019h\u00e9bergement imposable \u00e0 la TVA. Il demande donc \u00e0 r\u00e9cup\u00e9rer la totalit\u00e9 de la taxe qu\u2019il a lui-m\u00eame pay\u00e9 \u00e0 ses fournisseurs. Ce que lui refuse l\u2019administration fiscale, consid\u00e9rant que ces d\u00e9penses se rattachent aussi \u00e0 son activit\u00e9 de prestation de soins exon\u00e9r\u00e9es de TVA\u2026 \u00c0 raison ?<\/p>\n<div>\n<h2> TVA sur les d\u00e9penses d\u2019administration et d\u2019entretien des b\u00e2timent : int\u00e9gralement r\u00e9cup\u00e9rable ?<\/h2>\n<p>En mati\u00e8re de TVA, un \u00e9tablissement hospitalier pour personnes \u00e2g\u00e9es d\u00e9pendantes (EHPAD) a constitu\u00e9 2 secteurs d\u2019activit\u00e9 distincts :<\/p>\n<ul>\n<li>un secteur regroupant les prestations imposables d\u2019h\u00e9bergement ;<\/li>\n<li>un secteur regroupant les prestations de soins exon\u00e9r\u00e9es de TVA.<\/li>\n<\/ul>\n<p>Dans le cadre de son activit\u00e9, cet EHPAD engage des d\u00e9penses dites \u00ab d\u2019administration g\u00e9n\u00e9rale \u00bb, ainsi que des d\u00e9penses d\u2019entretien g\u00e9n\u00e9ral et de fonctionnement des b\u00e2timents.<\/p>\n<p>Et, parce que selon lui, ces d\u00e9penses se rattachent exclusivement aux prestations imposables d\u2019h\u00e9bergement, il est en droit de r\u00e9cup\u00e9rer la totalit\u00e9 de la TVA qu\u2019il a lui-m\u00eame pay\u00e9e \u00e0 ses fournisseurs (techniquement, on parle de \u00ab d\u00e9duction de TVA \u00bb).<\/p>\n<p>Ce que lui refuse l\u2019administration fiscale, qui consid\u00e8re, quant \u00e0 elle, que ces d\u00e9penses concourent non seulement \u00e0 la r\u00e9alisation des prestations imposables d\u2019h\u00e9bergement, mais aussi \u00e0 la r\u00e9alisation des prestations de soins exon\u00e9r\u00e9es.<\/p>\n<p>L\u2019EHPAD ne peut donc pas int\u00e9gralement d\u00e9duire la TVA pay\u00e9e sur ces d\u00e9penses. Ce que confirme le juge, qui valide le redressement fiscal.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : Arr\u00eat de la Cour administrative d\u2019appel de Douai du 15 septembre 2022, n\u00b020DA01576<\/p>\n<p><a title=\"EHPAD et TVA : quand l\u2019administration est \u00e0 l\u2019aff\u00fbt\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/ehpad-et-tva-deductible-un-cas-vecu\" rel=\"nofollow noopener\" target=\"_blank\">EHPAD et TVA : quand l\u2019administration est \u00e0 l\u2019aff\u00fbt\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/ehpad.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un EHPAD engage des d\u00e9penses d\u2019administration g\u00e9n\u00e9rale et d\u2019entretien des b\u00e2timents qu\u2019il rattache \u00e0 son activit\u00e9 d\u2019h\u00e9bergement imposable \u00e0 la TVA. Il demande donc \u00e0 r\u00e9cup\u00e9rer la totalit\u00e9 de la taxe qu\u2019il a lui-m\u00eame pay\u00e9 \u00e0 ses fournisseurs. Ce que lui refuse l\u2019administration fiscale, consid\u00e9rant que ces d\u00e9penses se rattachent aussi \u00e0 son activit\u00e9 de prestation de soins exon\u00e9r\u00e9es de TVA\u2026 \u00c0 raison ?<\/p>\n","protected":false},"author":0,"featured_media":3475,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6759","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>EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026 - 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\/ehpad-et-tva-deductible-un-cas-vecu\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Un EHPAD engage des d\u00e9penses d\u2019administration g\u00e9n\u00e9rale et d\u2019entretien des b\u00e2timents qu\u2019il rattache \u00e0 son activit\u00e9 d\u2019h\u00e9bergement imposable \u00e0 la TVA. Il demande donc \u00e0 r\u00e9cup\u00e9rer la totalit\u00e9 de la taxe qu\u2019il a lui-m\u00eame pay\u00e9 \u00e0 ses fournisseurs. Ce que lui refuse l\u2019administration fiscale, consid\u00e9rant que ces d\u00e9penses se rattachent aussi \u00e0 son activit\u00e9 de prestation de soins exon\u00e9r\u00e9es de TVA\u2026 \u00c0 raison ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2022-10-18T03:47:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026\",\"datePublished\":\"2022-10-18T03:47:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/\"},\"wordCount\":321,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/\",\"name\":\"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026 - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg\",\"datePublished\":\"2022-10-18T03:47:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026 - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/","og_locale":"de_DE","og_type":"article","og_title":"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026 - Cabinet Magar","og_description":"Un EHPAD engage des d\u00e9penses d\u2019administration g\u00e9n\u00e9rale et d\u2019entretien des b\u00e2timents qu\u2019il rattache \u00e0 son activit\u00e9 d\u2019h\u00e9bergement imposable \u00e0 la TVA. Il demande donc \u00e0 r\u00e9cup\u00e9rer la totalit\u00e9 de la taxe qu\u2019il a lui-m\u00eame pay\u00e9 \u00e0 ses fournisseurs. Ce que lui refuse l\u2019administration fiscale, consid\u00e9rant que ces d\u00e9penses se rattachent aussi \u00e0 son activit\u00e9 de prestation de soins exon\u00e9r\u00e9es de TVA\u2026 \u00c0 raison ?","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/","og_site_name":"Cabinet Magar","article_published_time":"2022-10-18T03:47:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/"},"author":{"name":"","@id":""},"headline":"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026","datePublished":"2022-10-18T03:47:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/"},"wordCount":321,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/","name":"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026 - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg","datePublished":"2022-10-18T03:47:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2021\/03\/ehpad.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/ehpad-et-tva-deductible-un-cas-vecu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"EHPAD et TVA d\u00e9ductible : un cas v\u00e9cu\u2026"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/6759","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=6759"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/6759\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/3475"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=6759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=6759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=6759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}