{"id":7428,"date":"2023-02-01T05:45:00","date_gmt":"2023-02-01T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/sous-location-de-locaux-commerciaux-tva\/"},"modified":"2023-02-01T05:45:00","modified_gmt":"2023-02-01T04:45:00","slug":"sous-location-de-locaux-commerciaux-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/sous-location-de-locaux-commerciaux-tva\/","title":{"rendered":"Sous-location de locaux commerciaux = TVA ?"},"content":{"rendered":"

Une entreprise vend son fonds de commerce pour ne plus exercer qu\u2019une activit\u00e9 de sous-location des murs dont elle est toujours locataire. Parce qu\u2019elle a encore diverses charges \u00e0 payer, elle d\u00e9duit la TVA correspondante. Ce que lui refuse l\u2019administration fiscale : pourquoi ?<\/p>\n

\n

Sous-location de locaux commerciaux = une activit\u00e9 \u00e9conomique<\/h2>\n

Une entreprise qui exer\u00e7ait une activit\u00e9 dans le domaine du travail temporaire a vendu son activit\u00e9. Locataire des murs dans lesquels elle exploitait son activit\u00e9, elle n\u2019a pas mis fin au bail et a, au contraire, sous-lou\u00e9 les locaux au repreneur de son activit\u00e9.<\/p>\n

A l\u2019occasion d\u2019un contr\u00f4le fiscal, l\u2019administration a constat\u00e9 qu\u2019elle continuait \u00e0 d\u00e9duire la TVA acquitt\u00e9e sur ses d\u00e9penses, r\u00e9cup\u00e9ration de TVA qu\u2019elle refuse \u00e0 la soci\u00e9t\u00e9.<\/p>\n

Pour elle, la sous-location des locaux, apr\u00e8s la vente de son fonds de commerce, ne constitue pas, en soi, une activit\u00e9 \u00e9conomique : la soci\u00e9t\u00e9 n\u2019est, de ce fait, pas \u00ab assujettie la TVA \u00bb et ne peut donc pas r\u00e9cup\u00e9rer cette TVA, au motif qu’elle aurait pu r\u00e9silier le bail et qu’elle s’\u00e9tait born\u00e9e \u00e0 facturer des sous-loyers, souligne l\u2019administration.<\/p>\n

Sauf que, pr\u00e9cise le juge qui donne raison \u00e0 la soci\u00e9t\u00e9, la sous-location de locaux commerciaux est en soi une activit\u00e9 \u00e9conomique soumise \u00e0 la TVA, que la soci\u00e9t\u00e9 est donc en droit de r\u00e9cup\u00e9rer !<\/p>\n

Source : Arr\u00eat du Conseil d’\u00c9tat du 16 d\u00e9cembre 2022, n\u00b0 452853<\/p>\n

Sous-location de locaux commerciaux = TVA ?<\/a> \u00a9 Copyright WebLex – 2023<\/p>\n<\/div>\n

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

Une entreprise vend son fonds de commerce pour ne plus exercer qu\u2019une activit\u00e9 de sous-location des murs dont elle est toujours locataire. Parce qu\u2019elle a encore diverses charges \u00e0 payer, elle d\u00e9duit la TVA correspondante. Ce que lui refuse l\u2019administration fiscale : pourquoi ?<\/p>\n","protected":false},"author":0,"featured_media":3318,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nSous-location de locaux commerciaux = 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\/sous-location-de-locaux-commerciaux-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sous-location de locaux commerciaux = TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Une entreprise vend son fonds de commerce pour ne plus exercer qu\u2019une activit\u00e9 de sous-location des murs dont elle est toujours locataire. 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