{"id":205,"date":"2022-10-20T17:04:18","date_gmt":"2022-10-20T15:04:18","guid":{"rendered":"https:\/\/www.marchands-de-biens.com\/?page_id=205"},"modified":"2022-10-21T13:24:42","modified_gmt":"2022-10-21T11:24:42","slug":"tva-sur-cession-dimmeubles","status":"publish","type":"page","link":"https:\/\/www.marchands-de-biens.com\/index.php\/tva-sur-cession-dimmeubles\/","title":{"rendered":"TVA sur cession d&#8217;immeubles"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"205\" class=\"elementor elementor-205\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a408a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a408a3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76ba0c2\" data-id=\"76ba0c2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b27ff9 elementor-widget elementor-widget-menu-anchor\" data-id=\"0b27ff9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-257b2a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"257b2a0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2342e9d\" data-id=\"2342e9d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7dcc14e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7dcc14e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.marchands-de-biens.com\/index.php\/infos-fiscales-des-mdb\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-left\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Retour<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a0e14b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0e14b8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b52aa02\" data-id=\"b52aa02\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4726a1 elementor-widget elementor-widget-spacer\" data-id=\"e4726a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a74795f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a74795f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6912121\" data-id=\"6912121\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-03e1539 elementor-widget elementor-widget-heading\" data-id=\"03e1539\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Sommaire :<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58fc29a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58fc29a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fefc285\" data-id=\"fefc285\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc52afd elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fc52afd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#tva-1\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Champ d'application de la TVA<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#tva-2\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Qu'est-ce qu'un immeuble neuf<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#tva-3\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Quelle taxation des op\u00e9rations ?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#tva-4\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le r\u00e9gime de la TVA sur marge<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#tva-5\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Le r\u00e9gime de la TVA sur marge - Des changements sont pour bient\u00f4t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#tva-6\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Vente d\u2019un immeuble b\u00e2tis et d\u2019un terrain \u00e0 b\u00e2tir attenant<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#tva-7\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Sur\u00e9l\u00e9vation d'une construction<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#tva-8\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pencil-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Calcul de la TVA sur marge<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e30e89 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e30e89\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd05fa5\" data-id=\"bd05fa5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40a99e7 elementor-widget elementor-widget-spacer\" data-id=\"40a99e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f2a1c37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f2a1c37\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e6845c\" data-id=\"6e6845c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-732f7bb elementor-widget elementor-widget-menu-anchor\" data-id=\"732f7bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva-1\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc03fae elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc03fae\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e6ce94b\" data-id=\"e6ce94b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa8540b elementor-widget elementor-widget-spacer\" data-id=\"fa8540b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7250354 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7250354\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ea097d4\" data-id=\"ea097d4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43921dd elementor-widget elementor-widget-heading\" data-id=\"43921dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Champ d'application de la TVA<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2e9ba5b\" data-id=\"2e9ba5b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf19828 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"bf19828\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tva\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sommaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-636e4a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"636e4a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10fdc92\" data-id=\"10fdc92\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58240bf elementor-widget elementor-widget-text-editor\" data-id=\"58240bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les ventes d\u2019immeubles par des professionnels de l\u2019immobilier sont des livraisons d\u2019immeubles effectu\u00e9es \u00e0 titre on\u00e9reux par des assujettis agissant en tant que tel, conform\u00e9ment \u00e0 l\u2019article 256 du CGI. Ces ventes sont donc imposables \u00e0 la TVA, contrairement \u00e0 certaines ventes r\u00e9alis\u00e9es par des assujettis autres que des professionnels de l\u2019immobilier.<\/p><p>Ces ventes sont imposables, cependant leur taxation sera diff\u00e9rente selon la nature du bien vendu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-839d912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"839d912\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c54fcc5\" data-id=\"c54fcc5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f40e14c elementor-widget elementor-widget-spacer\" data-id=\"f40e14c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cb6507 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cb6507\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-628fa7d\" data-id=\"628fa7d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6988beb elementor-widget elementor-widget-menu-anchor\" data-id=\"6988beb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva-2\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6270046 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6270046\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-44de4ce\" data-id=\"44de4ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69e99bb elementor-widget elementor-widget-spacer\" data-id=\"69e99bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0ddca13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ddca13\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cca5a1f\" data-id=\"cca5a1f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a723594 elementor-widget elementor-widget-heading\" data-id=\"a723594\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce qu\u2019un immeuble neuf<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d59ffe9\" data-id=\"d59ffe9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd543db elementor-align-right elementor-widget elementor-widget-button\" data-id=\"cd543db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tva\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sommaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70651ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70651ec\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-842b399\" data-id=\"842b399\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87a1c6e elementor-widget elementor-widget-text-editor\" data-id=\"87a1c6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Un immeuble neuf est un immeuble qui r\u00e9sulte d\u2019une construction nouvelle ou de travaux portant sur des immeubles existants qui ont consist\u00e9 en une sur\u00e9l\u00e9vation ou qui ont rendu \u00e0 l&#8217;\u00e9tat neuf :<\/p><ul><li>a) Soit la majorit\u00e9 des fondations ;<\/li><li>b) Soit la majorit\u00e9 des \u00e9l\u00e9ments hors fondations d\u00e9terminant la r\u00e9sistance et la rigidit\u00e9 de l&#8217;ouvrage ;<\/li><li>c) Soit la majorit\u00e9 de la consistance des fa\u00e7ades hors ravalement ;<\/li><li>d) Soit l&#8217;ensemble des \u00e9l\u00e9ments de second \u0153uvre suivants dans une proportion d\u2019au moins deux tiers pour chacun des \u00e9l\u00e9ments\u00a0:<ul><li>les planchers ne d\u00e9terminant pas la r\u00e9sistance ou la rigidit\u00e9 de l&#8217;ouvrage ;<\/li><li>les huisseries ext\u00e9rieures ;<\/li><li>les cloisons int\u00e9rieures ;<\/li><li>les installations sanitaires et de plomberie ;<\/li><li>les installations \u00e9lectriques ;<\/li><li>et, pour les op\u00e9rations r\u00e9alis\u00e9es en m\u00e9tropole, le syst\u00e8me de chauffage.<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ac6ce01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac6ce01\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70c4704\" data-id=\"70c4704\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9703017 elementor-widget elementor-widget-spacer\" data-id=\"9703017\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff7b301 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff7b301\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ac0a564\" data-id=\"ac0a564\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2249f42 elementor-widget elementor-widget-menu-anchor\" data-id=\"2249f42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva-3\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3fc131 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3fc131\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-30536cf\" data-id=\"30536cf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85e7b6c elementor-widget elementor-widget-spacer\" data-id=\"85e7b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c2fd9fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c2fd9fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0b7e44a\" data-id=\"0b7e44a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ceec09 elementor-widget elementor-widget-heading\" data-id=\"2ceec09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Quelle taxation des op\u00e9rations ?<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ac07f7a\" data-id=\"ac07f7a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ddc33d elementor-align-right elementor-widget elementor-widget-button\" data-id=\"0ddc33d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tva\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sommaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-547cb77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"547cb77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f5af0b\" data-id=\"3f5af0b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3de5122 elementor-widget elementor-widget-text-editor\" data-id=\"3de5122\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En cas de vente d\u2019immeuble dans les 5 ans de l\u2019ach\u00e8vement, cette cession sera tax\u00e9e \u00e0 la TVA sur le prix total.<\/p><p>En cas de vente d\u2019immeuble achev\u00e9 depuis plus de 5 ans, cette cession est exon\u00e9r\u00e9e de TVA. Cependant, l\u2019entit\u00e9 peut opter \u00e0 la TVA, dans ce cas\u00a0:<\/p><ul><li>Soit l\u2019entit\u00e9 a pu r\u00e9cup\u00e9rer la TVA lors de l\u2019acquisition du bien et dans ce cas la TVA sera appliqu\u00e9e sur le prix de vente<\/li><li>Soit l\u2019entit\u00e9 n\u2019a pas pu r\u00e9cup\u00e9rer la TVA lors de l\u2019acquisition. C\u2019est par exemple le cas lorsque l\u2019entit\u00e9 a achet\u00e9 un bien exon\u00e9r\u00e9 car achev\u00e9 depuis plus de 5 ans lors de l\u2019acquisition. Dans ce cas, l\u2019entit\u00e9 applique une TVA sur la marge.<\/li><\/ul><p>En cas de vente de terrain \u00e0 b\u00e2tir, la cession est obligatoirement tax\u00e9e \u00e0 la TVA. Cependant\u00a0:<\/p><ul><li>Soit l\u2019entit\u00e9 a pu r\u00e9cup\u00e9rer la TVA lors de l\u2019acquisition du terrain et dans ce cas, la TVA sera appliqu\u00e9e sur le prix de vente<\/li><li>Soit l\u2019entit\u00e9 n\u2019a pas pu r\u00e9cup\u00e9rer la TVA lors de l\u2019acquisition. Dans ce cas, l\u2019entit\u00e9 applique une TVA sur la marge.<\/li><\/ul><p>En cas de vente de terrain autre qu\u2019un terrain \u00e0 b\u00e2tir, ou un terrain sur lequel est pr\u00e9sente une construction impropre \u00e0 son utilisation, la cession est exon\u00e9r\u00e9e de TVA, avec possibilit\u00e9 d\u2019option \u00e9galement. En cas d\u2019option, la TVA sera appliqu\u00e9e sur le prix de vente<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-da91d5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da91d5c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f70202\" data-id=\"5f70202\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6081f8f elementor-widget elementor-widget-spacer\" data-id=\"6081f8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f44a8c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f44a8c9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-301ca1b\" data-id=\"301ca1b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5021adf elementor-widget elementor-widget-menu-anchor\" data-id=\"5021adf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva-4\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa835ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa835ff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0eaf96a\" data-id=\"0eaf96a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a411382 elementor-widget elementor-widget-spacer\" data-id=\"a411382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0762519 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0762519\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-66a91cc\" data-id=\"66a91cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-71e8d5e elementor-widget elementor-widget-heading\" data-id=\"71e8d5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Le r\u00e9gime de la TVA sur marge<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a2940c9\" data-id=\"a2940c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0462ad6 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"0462ad6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tva\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sommaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fe03da1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe03da1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ce65ec4\" data-id=\"ce65ec4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-718b9c5 elementor-widget elementor-widget-text-editor\" data-id=\"718b9c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le r\u00e9gime de la TVA sur la marge s\u2019applique aux op\u00e9rations\u00a0qui r\u00e9pondent simultan\u00e9ment aux conditions suivantes :<\/p><ul><li>Le bien n\u2019a pas donn\u00e9 droit \u00e0 d\u00e9duction lors de l\u2019acquisition<\/li><li>Le bien n\u2019a pas subi de changement de qualification juridique entre l\u2019acquisition et la revente. Par exemple\u00a0:<ul><li>Si une entit\u00e9 a acquis un immeuble b\u00e2tis comprenant un terrain \u00e0 b\u00e2tir attenant, qu\u2019elle effectue une division parcellaire et qu\u2019elle c\u00e8de ce terrain, alors elle a acquis un bien ayant la qualit\u00e9 d\u2019immeuble b\u00e2ti alors qu\u2019elle c\u00e8de un terrain \u00e0 b\u00e2tir. Il n\u2019y a, dans ce cas, pas d\u2019identit\u00e9 de qualification juridique et la TVA sur la marge n\u2019est pas applicable. La TVA sera appliqu\u00e9e sur le prix total<\/li><li>Tout comme si une entit\u00e9 ach\u00e8te un terrain \u00e0 b\u00e2tir, y fait \u00e9difier une construction et la vend la quelques ann\u00e9es plus tard. Dans ce cas, l\u2019entit\u00e9 a acquis un terrain \u00e0 b\u00e2tir et revend un immeuble b\u00e2ti. Dans ce cas, il n\u2019y a pas d\u2019identit\u00e9 de qualification non plus. En cas d\u2019option \u00e0 la TVA, cette derni\u00e8re sera appliqu\u00e9e sur le prix total<\/li><\/ul><\/li><\/ul><p>Cependant, elle peut b\u00e9n\u00e9ficier du r\u00e9gime de la marge m\u00eame si le terrain a fait l\u2019objet d\u2019une division parcellaire ou l\u2019immeuble achev\u00e9 depuis plus de cinq ans a fait l\u2019objet d\u2019une division en lots.<\/p><p>Par ailleurs, l\u2019entit\u00e9 peut opter \u00e0 la TVA sur tous lots qu\u2019elle vend ou seulement sur une partie d\u2019entre eux.<\/p><p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66f5983 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66f5983\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f5539a\" data-id=\"2f5539a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f136ade elementor-widget elementor-widget-spacer\" data-id=\"f136ade\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb496e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb496e8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd9525f\" data-id=\"fd9525f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10ba2b2 elementor-widget elementor-widget-menu-anchor\" data-id=\"10ba2b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva-5\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-14beee0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14beee0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90cb575\" data-id=\"90cb575\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3cea708 elementor-widget elementor-widget-spacer\" data-id=\"3cea708\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88557b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88557b0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-004335d\" data-id=\"004335d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f1f8c3e elementor-widget elementor-widget-heading\" data-id=\"f1f8c3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Le r\u00e9gime de la TVA sur marge - Des changements sont pour bient\u00f4t<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-224f014\" data-id=\"224f014\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe99082 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"fe99082\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tva\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sommaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0cf936d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cf936d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e0c291\" data-id=\"9e0c291\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e7381ef elementor-widget elementor-widget-text-editor\" data-id=\"e7381ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Cour de justice de l\u2019Union Europ\u00e9enne (CJUE) a rendu une d\u00e9cision le 30 septembre 2021 concernant la TVA sur marge en cas de vente d\u2019un terrain \u00e0 b\u00e2tir.<\/p><p>Pr\u00e9alablement, l\u2019Administration fiscale exposait dans sa doctrine que la TVA sur marge \u00e9tait applicable aux achats-reventes de terrains \u00e0 b\u00e2tir pour lesquels l\u2019acquisition n\u2019avait pas ouvert droit \u00e0 d\u00e9duction, sans autre pr\u00e9cision. Le r\u00e9gime de la TVA sur marge \u00e9tait donc applicable aux op\u00e9rations de reventes de terrains \u00e0 b\u00e2tir acquis avec TVA mais dont l\u2019assujetti revendeur n\u2019avait pas pu la r\u00e9cup\u00e9rer ou acquis sans TVA, que la vente par le propri\u00e9taire pr\u00e9c\u00e9dent ait \u00e9t\u00e9 plac\u00e9e hors champ d\u2019application ou qu\u2019elle ait \u00e9t\u00e9 exon\u00e9r\u00e9e de TVA. Il suffisait donc que l\u2019assujetti-revendeur n\u2019ait pas r\u00e9cup\u00e9r\u00e9 de TVA lors de l\u2019acquisition. Il en est de m\u00eame pour les livraisons d\u2019immeuble achev\u00e9s depuis plus de 5 ans, pour lesquelles l\u2019assujetti a exerc\u00e9 l\u2019option \u00e0 la TVA et dont l\u2019acquisition n\u2019avait pas ouvert droit \u00e0 d\u00e9duction.<\/p><p>La CJUE, dans sa d\u00e9cision du 30 septembre 2021, expose que le r\u00e9gime de la TVA sur marge n\u2019est applicable aux livraisons de terrains \u00e0 b\u00e2tir que dans la mesure o\u00f9\u00a0:<\/p><ul><li>L\u2019acquisition du terrain \u00e0 b\u00e2tir par l\u2019assujetti-revendeur a \u00e9t\u00e9 soumise \u00e0 la TVA sans que ce dernier ne puisse la d\u00e9duire<\/li><li>Ou lorsque l\u2019acquisition n\u2019a pas \u00e9t\u00e9 soumise \u00e0 la TVA, mais que le prix d\u2019acquisition pay\u00e9 par l\u2019assujetti-revendeur incorpore un montant de TVA acquitt\u00e9 en amont par le vendeur initial<\/li><\/ul><p>Cette d\u00e9cision de la CJUE ne traite que des terrains \u00e0 b\u00e2tir mais concerne \u00e9galement, selon nous, le r\u00e9gime de la TVA sur marge applicable aux livraisons d\u2019immeuble achev\u00e9s depuis plus de 5 ans, pour lesquels une option \u00e0 la TVA a \u00e9t\u00e9 formul\u00e9e.<\/p><p>En cas d\u2019acquisition d\u2019un terrain \u00e0 b\u00e2tir sans TVA, le professionnel devra donc justifier que le prix d\u2019acquisition de ce terrain incorpore un montant de TVA pour que le r\u00e9gime de la TVA sur marge soit applicable \u00e0 la vente de ce terrain.<\/p><p>La CJUE pr\u00e9cise \u00e9galement que le r\u00e9gime de la TVA sur marge n\u2019est pas applicable aux ventes de terrains \u00e0 b\u00e2tir, qui n\u2019\u00e9taient pas class\u00e9s en terrains \u00e0 b\u00e2tir lors de leur acquisition par l\u2019assujetti-revendeur. En cons\u00e9quence, si un terrain devient constructible entre l\u2019acquisition et la revente du terrain, cette vente sera obligatoirement soumise \u00e0 la TVA sur le prix total.<\/p><p>La CJUE pr\u00e9cise encore que la division en lots, ou la r\u00e9alisation de travaux d\u2019am\u00e9nagements tels que les travaux de raccordements aux r\u00e9seaux d\u2019\u00e9lectricit\u00e9 et autres r\u00e9seaux ne remettent pas en cause le r\u00e9gime de la marge dans la mesure o\u00f9 le terrain reste qualifi\u00e9 de terrain \u00e2 b\u00e2tir lors de sa revente.<\/p><p>L\u2019application de cette d\u00e9cision de la CJUE sera donc moins favorable aux op\u00e9rations d\u2019achat-revente de terrains \u00e0 b\u00e2tir, pour lesquelles le r\u00e9gime de la TVA sur marge sera moins souvent applicable.<\/p><p>Le Conseil d\u2019Etat, en France, a repris cette d\u00e9cision \u00e0 son compte et applique d\u00e9sormais ces nouvelles r\u00e8gles.<\/p><p>Cependant, les r\u00e8gles applicables avant les d\u00e9cisions de la CJUE et du Conseil d\u2019Etat restent toujours valables tant que l\u2019Administration fiscale n\u2019a pas modifi\u00e9 sa doctrine, du fait des dispositions de l\u2019article L 80 A du livre des proc\u00e9dures fiscales. Le Minist\u00e8re de l\u2019Action et des Comptes publics a pr\u00e9cis\u00e9 dans une r\u00e9ponse publi\u00e9e le 1<sup>er<\/sup> f\u00e9vrier 2022, que la mise \u00e0 jour de la doctrine de l\u2019Administration fiscale ne d\u2019appliquera pas aux op\u00e9rations en cours, c\u2019est-\u00e0-dire aux op\u00e9rations pour lesquelles la vente est intervenue ou a fait l\u2019objet d\u2019un compromis de vente pr\u00e9alablement \u00e0 la mise \u00e0 jour de cette doctrine.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ebc109 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ebc109\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da6f03c\" data-id=\"da6f03c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bfea8ad elementor-widget elementor-widget-spacer\" data-id=\"bfea8ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c4bc6ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4bc6ab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fcc3b0c\" data-id=\"fcc3b0c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dfa2d91 elementor-widget elementor-widget-menu-anchor\" data-id=\"dfa2d91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva-6\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6893055 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6893055\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-752e333\" data-id=\"752e333\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67737e1 elementor-widget elementor-widget-spacer\" data-id=\"67737e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f72dc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f72dc3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-890fcec\" data-id=\"890fcec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e2b81f elementor-widget elementor-widget-heading\" data-id=\"5e2b81f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Vente d\u2019un immeuble b\u00e2tis et d\u2019un terrain \u00e0 b\u00e2tir attenant<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3113ec2\" data-id=\"3113ec2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d05ba7e elementor-align-right elementor-widget elementor-widget-button\" data-id=\"d05ba7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tva\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sommaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-055603d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"055603d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4260bd0\" data-id=\"4260bd0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef43cc7 elementor-widget elementor-widget-text-editor\" data-id=\"ef43cc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si un marchand de biens immobiliers vend un immeuble b\u00e2ti comprenant un terrain \u00e0 b\u00e2tir attenant suffisamment grand pour permettre l&#8217;\u00e9dification d&#8217;une construction, l&#8217;entit\u00e9 doit appliquer \u00e0 chacun des biens le r\u00e9gime de taxation qui lui est propre. L\u2019acte doit refl\u00e9ter clairement la qualification respective de chacun des \u00e9l\u00e9ments. Il est recommand\u00e9 de r\u00e9aliser une division parcellaire pr\u00e9alablement \u00e0 la vente permettant de clarifier la taxation des op\u00e9rations.<\/p><p>Un immeuble b\u00e2ti sera :<\/p><ul><li>Tax\u00e9 \u00e0 la TVA sur le prix de cession s&#8217;il est achev\u00e9 depuis 5 ans au plus,<\/li><li>Exon\u00e9r\u00e9 de TVA s&#8217;il est achev\u00e9 depuis plus de 5 ans, avec possibilit\u00e9 d&#8217;option \u00e0 la TVA et dans ce cas :<ul><li>Taxation \u00e0 la TVA sur le prix de cession si le bien a ouvert droit \u00e0 d\u00e9duction lors de l&#8217;acquisition<\/li><li>Taxation \u00e0 la TVA sur la marge si le bien n&#8217;a pas ouvert droit \u00e0 d\u00e9duction lors de l&#8217;acquisition<\/li><\/ul><\/li><\/ul><p>Un terrain \u00e0 b\u00e2tir sera obligatoirement tax\u00e9 \u00e0 la TVA :<\/p><ul><li>Sur le prix de cession si le bien a ouvert droit \u00e0 d\u00e9duction lors de l&#8217;acquisition<\/li><li>Sur la marge si le bien n&#8217;a pas ouvert droit \u00e0 d\u00e9duction lors de l&#8217;acquisition<\/li><\/ul><p>En cons\u00e9quence, la vente d&#8217;un immeuble b\u00e2ti comprenant un terrain \u00e0 b\u00e2tir attenant peut se solder par des taxations diff\u00e9rentes des biens c\u00e9d\u00e9s lors de l&#8217;op\u00e9ration. L&#8217;administration fiscale pr\u00e9conise une division parcellaire pr\u00e9alablement \u00e0 la mutation afin de clarifier la qualification respective et la taxation de chacun des biens vendus. (BOI-TVA-IMM-10-10-10-40 n\u00b0 1-30)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-770b66b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"770b66b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c4f7c9\" data-id=\"2c4f7c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2feab26 elementor-widget elementor-widget-spacer\" data-id=\"2feab26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d94e07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d94e07\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-32680ed\" data-id=\"32680ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7cf59b elementor-widget elementor-widget-menu-anchor\" data-id=\"d7cf59b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva-7\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea2d3ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea2d3ac\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c4edef5\" data-id=\"c4edef5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64bda43 elementor-widget elementor-widget-spacer\" data-id=\"64bda43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a062d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a062d8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8482dda\" data-id=\"8482dda\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29af914 elementor-widget elementor-widget-heading\" data-id=\"29af914\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Sur\u00e9l\u00e9vation d'une construction<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d3a1d91\" data-id=\"d3a1d91\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5f866ea elementor-align-right elementor-widget elementor-widget-button\" data-id=\"5f866ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tva\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sommaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44f8b6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44f8b6b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dca3f18\" data-id=\"dca3f18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dae5880 elementor-widget elementor-widget-text-editor\" data-id=\"dae5880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En cas de sur\u00e9l\u00e9vation d\u2019une construction, la partie sur\u00e9lev\u00e9e, nouvellement construite sera consid\u00e9r\u00e9e comme un immeuble neuf en cas de vente dans les 5 ans de son ach\u00e8vement. En revanche, la partie ant\u00e9rieure de l\u2019immeuble, demeure un immeuble ancien s\u2019il a \u00e9t\u00e9 achev\u00e9 depuis plus de 5 ans, dans la mesure o\u00f9 :<\/p><ul><li>Les travaux effectu\u00e9s n\u2019ont pas consist\u00e9s en une r\u00e9novation \u00e0 neuf<\/li><li>Il n\u2019y a pas eu d\u2019augmentation de la surface du plancher.<\/li><\/ul><p>Chaque partie de l\u2019immeuble sera soumise au r\u00e9gime qui lui est propre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8802bd3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8802bd3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6c0646d\" data-id=\"6c0646d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8141943 elementor-widget elementor-widget-spacer\" data-id=\"8141943\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b1dcca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b1dcca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48c844e\" data-id=\"48c844e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47c6851 elementor-widget elementor-widget-menu-anchor\" data-id=\"47c6851\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tva-8\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fa299bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa299bc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53bc84d\" data-id=\"53bc84d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88f30a3 elementor-widget elementor-widget-spacer\" data-id=\"88f30a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f6f6f00 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6f6f00\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bb753b1\" data-id=\"bb753b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39b0b33 elementor-widget elementor-widget-heading\" data-id=\"39b0b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Calcul de la TVA sur marge<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-70be979\" data-id=\"70be979\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd22124 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"bd22124\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tva\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sommaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75ce198 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75ce198\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-853771b\" data-id=\"853771b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-623f9bb elementor-widget elementor-widget-text-editor\" data-id=\"623f9bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si la TVA est appliqu\u00e9e sur le prix total, la TVA est appliqu\u00e9e sur le prix de vente total mentionn\u00e9 dans l\u2019acte.<\/p><p>En cas d\u2019application du r\u00e9gime de la TVA sur la marge, il convient de d\u00e9terminer la marge qui servira \u00e0 calculer la TVA collect\u00e9e. La marge est d\u00e9termin\u00e9e par la diff\u00e9rence entre, d&#8217;une part, toutes les sommes et charges dues aupr\u00e8s du c\u00e9dant par le cessionnaire, diminu\u00e9es de la TVA aff\u00e9rente \u00e0 la marge elle-m\u00eame et, d&#8217;autre part, le prix d&#8217;achat support\u00e9 par l&#8217;assujetti revendeur.\u00a0(BOI-TVA-IMM-10-20-10 n\u00b0240)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01a119d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01a119d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb89465\" data-id=\"eb89465\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a11f8d elementor-widget elementor-widget-image\" data-id=\"3a11f8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/elementor\/thumbs\/Calcul-marge-pwj64xu5h4kmtdemo2gfl54h3nxcko0gdbgnq303g4.png\" title=\"Calcul marge\" alt=\"Calcul marge\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-910a822 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"910a822\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e2ca002\" data-id=\"e2ca002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55dabb7 elementor-widget elementor-widget-text-editor\" data-id=\"55dabb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Plus pr\u00e9cis\u00e9ment :<\/p><ul><li>Le prix de vente s&#8217;entend de la diff\u00e9rence entre le montant pay\u00e9 au c\u00e9dant par le cessionnaire et le montant de la TVA aff\u00e9rente \u00e0 la marge r\u00e9sultant de ce prix (BOI-TVA-IMM-10-20-10 n\u00b0250)<\/li><li>Les charges augmentatives du prix sont toutes les charges qui reviendraient de droit au c\u00e9dant et qui sont contractuellement report\u00e9es sur le cessionnaire (BOI-TVA-IMM-10-20-10 n\u00b0260) :<ul><li>Commission de l&#8217;interm\u00e9diaire pay\u00e9e par l\u2019acqu\u00e9reur pour le compte du vendeur (BOI-TVA-IMM-10-20-10 n\u00b0140)<\/li><li>Prestations suppl\u00e9mentaires \u00e0 la charge de l&#8217;acqu\u00e9reur (BOI-TVA-IMM-10-20-10 n\u00b0150)<\/li><li>Certains travaux de voirie (BOI-TVA-IMM-10-20-10 n\u00b0170)<\/li><li>Redevance pour la cr\u00e9ation de locaux \u00e0 usage de bureaux et de locaux de recherche en r\u00e9gion d&#8217;Ile de France (BOI-TVA-IMM-10-20-10 n\u00b0180)<\/li><\/ul><\/li><li>Le prix d&#8217;achat comporte toutes les d\u00e9penses qui ont \u00e9t\u00e9 support\u00e9es par l&#8217;acqu\u00e9reur \u00e0 ce titre (notamment les droits de mutation). Par construction, il s&#8217;agit de d\u00e9penses sur lesquelles aucun droit \u00e0 d\u00e9duction n&#8217;a pu \u00eatre exerc\u00e9, quand bien m\u00eame elles seraient grev\u00e9es de taxe r\u00e9manente. (BOI-TVA-IMM-10-20-10 n\u00b0270)<\/li><\/ul><p>Par exemple, un marchand de biens a acquis un immeuble b\u00e2ti au prix de 500 000\u20ac, sans TVA, et a r\u00e9alis\u00e9 des travaux de 200 000\u20ac HT, soit 240 000\u20ac TTC, sans que ces travaux aient pour cons\u00e9quence de rendre l\u2019immeuble \u00e0 l\u2019\u00e9tat neuf. Ce b\u00e2timent est vendu pour 800 000\u20ac TTC avec option \u00e0 la TVA.<\/p><p>La marge taxable est de 250\u00a0000\u20ac, soit une TVA de 50\u00a0000\u20ac \u00e0 20%. L\u2019entit\u00e9 avait pu d\u00e9duire 40\u00a0000\u20ac de TVA d\u00e9ductible sur les travaux effectu\u00e9s lors de la r\u00e9alisation de ceux-ci.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eef0a9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eef0a9e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-33cfb74\" data-id=\"33cfb74\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0ff1424 elementor-widget elementor-widget-image\" data-id=\"0ff1424\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/elementor\/thumbs\/Calcul-marge-exemple-pwj696408ad3279fyw9zt2p5c32t7msyy95bgwqcae.png\" title=\"Calcul marge &#8211; exemple\" alt=\"Calcul marge - exemple\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0023d79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0023d79\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91832cb\" data-id=\"91832cb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bca630b elementor-widget elementor-widget-spacer\" data-id=\"bca630b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Retour Sommaire : Champ d&#8217;application de la TVA Qu&#8217;est-ce qu&#8217;un immeuble neuf Quelle taxation des op\u00e9rations ? Le r\u00e9gime de la TVA sur marge Le r\u00e9gime de la TVA sur marge &#8211; Des changements sont pour bient\u00f4t Vente d\u2019un immeuble b\u00e2tis et d\u2019un terrain \u00e0 b\u00e2tir attenant Sur\u00e9l\u00e9vation d&#8217;une construction [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-205","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA sur cession d&#039;immeubles - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.<\/title>\n<meta name=\"description\" content=\"Quelle TVA sur une cession d&#039;immeuble par un marchand de biens (MDB) : TVA sur marge \/ TVA sur le prix de cession...\" \/>\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.marchands-de-biens.com\/index.php\/tva-sur-cession-dimmeubles\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA sur cession d&#039;immeubles - 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