{"id":95,"date":"2022-10-19T16:55:03","date_gmt":"2022-10-19T14:55:03","guid":{"rendered":"https:\/\/www.marchands-de-biens.com\/?p=95"},"modified":"2022-10-19T17:01:01","modified_gmt":"2022-10-19T15:01:01","slug":"marchands-de-biens-et-garantie-decennale","status":"publish","type":"post","link":"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/marchands-de-biens-et-garantie-decennale\/","title":{"rendered":"Marchands de biens et garantie d\u00e9cennale"},"content":{"rendered":"\t\t
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Comme le dispose l’article 1792 du Code civil, “Tout constructeur d’un ouvrage est responsable de plein droit, envers le ma\u00eetre ou l’acqu\u00e9reur de l’ouvrage, des dommages, m\u00eame r\u00e9sultant d’un vice du sol, qui compromettent la solidit\u00e9 de l’ouvrage ou qui, l’affectant dans l’un de ses \u00e9l\u00e9ments constitutifs ou l’un de ses \u00e9l\u00e9ments d’\u00e9quipement, le rendent impropre \u00e0 sa destination.<\/p>

Une telle responsabilit\u00e9 n’a point lieu si le constructeur prouve que les dommages proviennent d’une cause \u00e9trang\u00e8re.” (Art. 1792 du Code civil)<\/p>

Or, est notamment r\u00e9put\u00e9e constructeur “Toute personne qui vend, apr\u00e8s ach\u00e8vement, un ouvrage qu’elle a construit ou fait construire” (Art. 1792-1,2\u00b0).<\/p>

Un marchand de biens immobiliers est donc concern\u00e9 par cette garantie d\u00e9cennale au titre d’un immeuble vendu :<\/p>

  • Qu’il a construit ou fait construire<\/li>
  • Qu’il a r\u00e9nov\u00e9, si ce dernier a fait l’objet d’une “r\u00e9novation lourde” (r\u00e9novation concourant \u00e0 la production d’un immeuble neuf)<\/li><\/ul>

    En revanche, en cas de “r\u00e9novation l\u00e9g\u00e8re”, le marchand de bien n’est pas tenu \u00e0 une garantie d\u00e9cennale au titre de l’immeuble c\u00e9d\u00e9.<\/p>

    Par ailleurs, en cas de vente d’immeuble dans le cadre d’un contrat de vente d’immeuble \u00e0 r\u00e9nov\u00e9 (VIR), d\u00e9fini aux articles L262-1 et suivants du Code de la construction et de l’habitation, le marchand de bien est \u00e9galement tenu \u00e0 une garantie d\u00e9cennale concernant les travaux effectu\u00e9s suite \u00e0 la vente de l’immeuble, dans le cadre de ce contrat.<\/p>

    En cons\u00e9quence, un marchand de bien est tenu \u00e0 une garantie d\u00e9cennale sur :<\/p>

    • La vente d’un immeuble qu’il a construit ou fait construire<\/li>
    • La vente d’un immeuble qu’il a r\u00e9nov\u00e9, si cette r\u00e9novation a consist\u00e9 en une “r\u00e9novation lourde”<\/li>
    • Les travaux effectu\u00e9s dans le cadre d’un contrat de vente d’immeuble \u00e0 r\u00e9nover (VIR)<\/li><\/ul>

      Le marchand de bien est donc tenu de souscrire \u00e0 une assurance dommage-ouvrage concernant ces op\u00e9rations.<\/p>

      L’expert-comptable, pour remplir son obligation d’information et de conseil, devra informer son client marchand de bien de la n\u00e9cessit\u00e9 de souscrire une telle assurance et le mettre en garde, le cas \u00e9ch\u00e9ant, en cas d’absence de souscription d’une telle assurance.<\/p>

      Par ailleurs, lors de la r\u00e9vision des comptes annuels de cette entit\u00e9, il sera n\u00e9cessaire :<\/p>

      • D’ajuster les charges d’assurance conform\u00e9ment au contrat (charges \u00e0 payer ou charges constat\u00e9es d’avance), compte tenu des op\u00e9rations r\u00e9alis\u00e9es sur l’exercice<\/li>
      • De comptabiliser une provision pour risques et charges concernant la garantie des immeubles c\u00e9d\u00e9s et travaux r\u00e9alis\u00e9s, calcul\u00e9e de mani\u00e8re statistique en fonction des co\u00fbts de r\u00e9paration des malfa\u00e7ons engag\u00e9s post\u00e9rieurement \u00e0 la r\u00e9alisation des op\u00e9rations susmentionn\u00e9es lors des exercices pr\u00e9c\u00e9dents<\/li><\/ul>

        Vous retrouverez sur le site www.laformationcomptable.fr l’ensemble de ces \u00e9l\u00e9ments en deux vid\u00e9os, dans chacun des cycles concern\u00e9s (charges externes et provisions). Les vid\u00e9os sont organis\u00e9es par cycle et par diligence afin de faciliter la mise en \u0153uvre et la lisibilit\u00e9 des travaux \u00e0 r\u00e9aliser, avec davantage d’informations, notamment les crit\u00e8res d\u00e9finissant une “r\u00e9novation lourde” ou encore la d\u00e9finition d’un contrat de vente d’immeuble \u00e0 r\u00e9nover (VIR).<\/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":"

        Comme le dispose l’article 1792 du Code civil, “Tout constructeur d’un ouvrage est responsable de plein droit, envers le ma\u00eetre ou l’acqu\u00e9reur de l’ouvrage, des dommages, m\u00eame r\u00e9sultant d’un vice du sol, qui compromettent la solidit\u00e9 de l’ouvrage ou qui, l’affectant dans l’un de ses \u00e9l\u00e9ments constitutifs ou l’un de […]<\/p>\n","protected":false},"author":2,"featured_media":98,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-95","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-marchands-de-biens"],"yoast_head":"\nMarchands de biens et garantie d\u00e9cennale - 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\/marchands-de-biens-et-garantie-decennale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marchands de biens et garantie d\u00e9cennale - Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\" \/>\n<meta property=\"og:description\" content=\"Comme le dispose l’article 1792 du Code civil, “Tout constructeur d’un ouvrage est responsable de plein droit, envers le ma\u00eetre ou l’acqu\u00e9reur de l’ouvrage, des dommages, m\u00eame r\u00e9sultant d’un vice du sol, qui compromettent la solidit\u00e9 de l’ouvrage ou qui, l’affectant dans l’un de ses \u00e9l\u00e9ments constitutifs ou l’un de […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.marchands-de-biens.com\/index.php\/2022\/10\/19\/marchands-de-biens-et-garantie-decennale\/\" \/>\n<meta property=\"og:site_name\" content=\"Expert conseil des marchands de biens, par J\u00e9r\u00e9mie RUBAT expert-comptable.\" \/>\n<meta property=\"article:published_time\" content=\"2022-10-19T14:55:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-19T15:01:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.marchands-de-biens.com\/wp-content\/uploads\/2022\/10\/kam-idris-_HqHX3LBN18-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"2259\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"J\u00e9r\u00e9mie RUBAT\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"J\u00e9r\u00e9mie RUBAT\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/marchands-de-biens-et-garantie-decennale\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/marchands-de-biens-et-garantie-decennale\\\/\"},\"author\":{\"name\":\"J\u00e9r\u00e9mie RUBAT\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#\\\/schema\\\/person\\\/84bd03418341e4372473d03dc3514d8d\"},\"headline\":\"Marchands de biens et garantie d\u00e9cennale\",\"datePublished\":\"2022-10-19T14:55:03+00:00\",\"dateModified\":\"2022-10-19T15:01:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/marchands-de-biens-et-garantie-decennale\\\/\"},\"wordCount\":544,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/marchands-de-biens-et-garantie-decennale\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/kam-idris-_HqHX3LBN18-unsplash-scaled.jpg\",\"articleSection\":[\"Marchands de biens\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/marchands-de-biens-et-garantie-decennale\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/marchands-de-biens-et-garantie-decennale\\\/\",\"url\":\"https:\\\/\\\/www.marchands-de-biens.com\\\/index.php\\\/2022\\\/10\\\/19\\\/marchands-de-biens-et-garantie-decennale\\\/\",\"name\":\"Marchands de biens et garantie d\u00e9cennale - 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