{"id":7483,"date":"2023-02-09T05:45:00","date_gmt":"2023-02-09T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vefa-et-vir-quel-taux-de-tva-pour-les-travaux-modificatifs\/"},"modified":"2023-02-09T05:45:00","modified_gmt":"2023-02-09T04:45:00","slug":"vefa-et-vir-quel-taux-de-tva-pour-les-travaux-modificatifs","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vefa-et-vir-quel-taux-de-tva-pour-les-travaux-modificatifs\/","title":{"rendered":"VEFA et VIR : quel taux de TVA pour les travaux modificatifs ?"},"content":{"rendered":"<p >Quel est le taux de TVA applicable aux travaux modificatifs acqu\u00e9reurs (TMA) factur\u00e9s par un promoteur dans le cadre d\u2019une vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA) ou d\u2019une vente d\u2019immeuble \u00e0 r\u00e9nover (VIR) ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<div>\n<h2>VEFA, VIR et travaux modificatifs acqu\u00e9reurs : focus sur la TVA<\/h2>\n<p>Dans le cadre de certaines ventes en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA) ou de ventes d\u2019immeuble \u00e0 r\u00e9nover (VIR), il peut arriver que l\u2019acqu\u00e9reur demande au promoteur de r\u00e9aliser certains travaux modificatifs (par exemple des modifications de finitions, des d\u00e9placements de prises, etc.).<\/p>\n<p>Cette demande de travaux modificatifs acqu\u00e9reur (TMA) doit \u00eatre faite dans un certain d\u00e9lai (en g\u00e9n\u00e9ral 1 mois \u00e0 compter de la signature du contrat de r\u00e9servation), et n\u00e9cessite la signature d\u2019un devis modificatif.<\/p>\n<p>Dans une telle situation, se pose alors la question de savoir quel est le taux de TVA applicable \u00e0 ces TMA ?<\/p>\n<p>Interrog\u00e9 sur ce point, le Gouvernement rappelle que ces travaux sont indissociables du chantier de VEFA ou de VIR et participent de la m\u00eame prestation \u00e9conomique.<\/p>\n<p>Leur appliquer un taux diff\u00e9renci\u00e9 de TVA reviendrait \u00e0 d\u00e9composer artificiellement l\u2019op\u00e9ration.<\/p>\n<p>S\u2019agissant de travaux accessoires non ind\u00e9pendants des travaux de construction ou de r\u00e9novation, ils doivent donc \u00eatre soumis \u00e0 la TVA au m\u00eame taux que celui applicable \u00e0 l&#8217;op\u00e9ration principale.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : R\u00e9ponse minist\u00e9rielle Louwagie du 7 f\u00e9vrier 2023, Assembl\u00e9e nationale, n\u00b0 3215 : \u00ab TVA &#8211; VEFA et VIR &#8211; Travaux modificatifs acqu\u00e9reurs \u00bb<\/p>\n<p><a title=\"VEFA et VIR : quel taux de TVA pour les travaux modificatifs ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vefa-et-vir-quel-taux-de-tva-pour-les-travaux-modificatifs\" rel=\"nofollow noopener\" target=\"_blank\">VEFA et VIR : quel taux de TVA pour les travaux modificatifs ? <\/a>\u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/planmaison.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quel est le taux de TVA applicable aux travaux modificatifs acqu\u00e9reurs (TMA) factur\u00e9s par un promoteur dans le cadre d\u2019une vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA) ou d\u2019une vente d\u2019immeuble \u00e0 r\u00e9nover (VIR) ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":7413,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7483","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>VEFA et VIR : quel taux de TVA pour les travaux modificatifs ? - 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\/vefa-et-vir-quel-taux-de-tva-pour-les-travaux-modificatifs\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VEFA et VIR : quel taux de TVA pour les travaux modificatifs ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Quel est le taux de TVA applicable aux travaux modificatifs acqu\u00e9reurs (TMA) factur\u00e9s par un promoteur dans le cadre d\u2019une vente en l\u2019\u00e9tat futur d\u2019ach\u00e8vement (VEFA) ou d\u2019une vente d\u2019immeuble \u00e0 r\u00e9nover (VIR) ? 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