{"id":80,"date":"2022-10-19T16:41:28","date_gmt":"2022-10-19T14:41:28","guid":{"rendered":"https:\/\/www.marchands-de-biens.com\/?p=80"},"modified":"2022-10-21T12:26:17","modified_gmt":"2022-10-21T10:26:17","slug":"la-definition-dun-immeuble-neuf-et-ses-consequences-au-regard-de-la-tva","status":"publish","type":"post","link":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/la-definition-dun-immeuble-neuf-et-ses-consequences-au-regard-de-la-tva\/","title":{"rendered":"La d\u00e9finition d\u2019un immeuble neuf et ses cons\u00e9quences au regard de la TVA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"80\" class=\"elementor elementor-80\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b77839 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b77839\" 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-04e0f3b\" data-id=\"04e0f3b\" 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-6aa6c0b elementor-widget elementor-widget-text-editor\" data-id=\"6aa6c0b\" 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><p>Or, selon l&#8217;article 257 du Code g\u00e9n\u00e9ral des imp\u00f4ts, si un professionnel de l&#8217;immobilier vend un b\u00e2timent dans les cinq ans qui suivent son ach\u00e8vement, c&#8217;est-\u00e0-dire sa construction ou sa remise \u00e0 l&#8217;\u00e9tat neuf, la vente sera consid\u00e9r\u00e9e comme une vente d&#8217;immeuble neuf et cette derni\u00e8re sera obligatoirement impos\u00e9e \u00e0 la TVA sur le prix total (prix de cession).<\/p><p>Si un marchand de biens immobiliers r\u00e9nove un b\u00e2timent, il effectuera assez rarement des travaux portant sur la majorit\u00e9 des fondations, des \u00e9l\u00e9ments d\u00e9terminant la r\u00e9sistance et la rigidit\u00e9 de l&#8217;ouvrage ou de la consistance des fa\u00e7ades hors ravalement.<\/p><p>En revanche, le professionnel devra \u00eatre vigilant aux travaux effectu\u00e9s sur les \u00e9l\u00e9ments du second \u0153uvre si ces derniers \u00e9taient tous r\u00e9nov\u00e9s dans une proportion d&#8217;au moins deux tiers, car ces travaux seraient assimil\u00e9s \u00e0 une &#8220;r\u00e9novation lourde&#8221;, c&#8217;est-\u00e0-dire \u00e0 des travaux concourant \u00e0 la production d&#8217;un immeuble neuf conduisant \u00e0 imposer la vente \u00e0 la TVA sur le prix total en cas de cession dans les cinq ans.<\/p><p>Cependant, la r\u00e9alisation de travaux concourant \u00e0 la production d&#8217;un immeuble neuf permet \u00e0 un professionnel de l&#8217;immobilier de prendre un engagement de construire lors de l&#8217;acquisition et de b\u00e9n\u00e9ficier d&#8217;une quasi-exon\u00e9ration de droits de mutation lors de l&#8217;achat.<\/p><p>Par ailleurs, la qualit\u00e9 de l&#8217;acheteur, au regard de la TVA, aura \u00e9galement un impact d\u00e9terminant. En effet, si un marchand de biens vend un b\u00e2timent \u00e0 un acheteur qui le donnera en location avec option \u00e0 la TVA, cette taxe ne sera pas un co\u00fbt pour l&#8217;acheteur car il pourra la r\u00e9cup\u00e9rer lors de l&#8217;acquisition.<\/p><p>En cons\u00e9quence, le professionnel devra b\u00e2tir une strat\u00e9gie fiscale pour chaque op\u00e9ration en comparant l&#8217;imposition de chaque sc\u00e9nario (TVA sur le prix total, TVA sur la marge ou exon\u00e9ration et r\u00e9cup\u00e9ration de TVA sur les travaux r\u00e9alis\u00e9s, ainsi que les droits de mutation applicables \u00e0 l&#8217;op\u00e9ration) afin d&#8217;en tirer le meilleur parti car il n&#8217;y a pas de &#8220;meilleure solution en soi&#8221;, mais seulement une &#8220;bonne solution pour une op\u00e9ration pr\u00e9cise&#8221;.<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<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 : a) Soit la majorit\u00e9 des fondations ; b) Soit la majorit\u00e9 des \u00e9l\u00e9ments hors fondations d\u00e9terminant la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":82,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-80","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-marchands-de-biens"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La d\u00e9finition d\u2019un immeuble neuf et ses cons\u00e9quences au regard de la TVA - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.<\/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.marchands-de-biens.com\/index.php\/2022\/10\/19\/la-definition-dun-immeuble-neuf-et-ses-consequences-au-regard-de-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Expert conseil des marchands de biens\" \/>\n<meta property=\"og:description\" content=\"Expert conseil des MDB. 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