{"id":86,"date":"2022-10-19T16:51:17","date_gmt":"2022-10-19T14:51:17","guid":{"rendered":"https:\/\/www.marchands-de-biens.com\/?p=86"},"modified":"2022-10-19T17:01:39","modified_gmt":"2022-10-19T15:01:39","slug":"vente-dun-batiment-et-dun-terrain-a-batir-attenant","status":"publish","type":"post","link":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/vente-dun-batiment-et-dun-terrain-a-batir-attenant\/","title":{"rendered":"Vente d&#8217;un b\u00e2timent et d&#8217;un terrain \u00e0 b\u00e2tir attenant"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"86\" class=\"elementor elementor-86\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f97d9bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f97d9bc\" 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-7eba19a\" data-id=\"7eba19a\" 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-e19b5ea elementor-widget elementor-widget-text-editor\" data-id=\"e19b5ea\" 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 marchand de biens immobiliers \u00e9tant un professionnel de l&#8217;immobilier, les ventes d&#8217;immeubles qu&#8217;il r\u00e9alise sont toutes comprises dans le champ d&#8217;application de la TVA, contrairement aux ventes d&#8217;immeubles r\u00e9alis\u00e9es par des entreprises autres que des professionnels de l&#8217;immobilier.<\/p><p>Ces ventes d&#8217;immeubles \u00e9tant imposables (dans le champ d&#8217;application de la TVA), se pose ensuite la question de leur taxation. Certaines ventes sont impos\u00e9es \u00e0 la TVA sur le prix de cession, d&#8217;autres sont impos\u00e9es \u00e0 la TVA sur la marge et d&#8217;autres encore sont exon\u00e9r\u00e9es.<\/p><p>Cependant, 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.<\/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 :<\/li><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><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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Un marchand de biens immobiliers \u00e9tant un professionnel de l&#8217;immobilier, les ventes d&#8217;immeubles qu&#8217;il r\u00e9alise sont toutes comprises dans le champ d&#8217;application de la TVA, contrairement aux ventes d&#8217;immeubles r\u00e9alis\u00e9es par des entreprises autres que des professionnels de l&#8217;immobilier. Ces ventes d&#8217;immeubles \u00e9tant imposables (dans le champ d&#8217;application de la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":91,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-86","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>Vente d&#039;un b\u00e2timent et d&#039;un terrain \u00e0 b\u00e2tir attenant - 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\/vente-dun-batiment-et-dun-terrain-a-batir-attenant\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente d&#039;un b\u00e2timent et d&#039;un terrain \u00e0 b\u00e2tir attenant - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\" \/>\n<meta property=\"og:description\" content=\"Un marchand de biens immobiliers \u00e9tant un professionnel de l&#8217;immobilier, les ventes d&#8217;immeubles qu&#8217;il r\u00e9alise sont toutes comprises dans le champ d&#8217;application de la TVA, contrairement aux ventes d&#8217;immeubles r\u00e9alis\u00e9es par des entreprises autres que des professionnels de l&#8217;immobilier. 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