{"id":4398,"date":"2017-08-09T08:57:45","date_gmt":"2017-08-09T07:57:45","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=4398"},"modified":"2017-11-22T21:13:29","modified_gmt":"2017-11-22T20:13:29","slug":"reforme-de-la-tva-dans-limmobilier","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/reforme-de-la-tva-dans-limmobilier\/","title":{"rendered":"R\u00e9forme de la TVA dans l\u2019immobilier"},"content":{"rendered":"<p>L\u2019accord de gouvernement sur le budget contient une mesure pouvant procurer aux acteurs du secteur de l\u2019immobilier une \u00e9conomie importante. Ceux-ci pourront d\u00e9duire la totalit\u00e9 de la TVA pay\u00e9e lors de l\u2019achat d\u2019un nouveau b\u00e2timent ou dans le cadre d\u2019une r\u00e9novation.<\/p>\n<p>S\u2019agissant des contrats de location qui prennent cours \u00e0 partir du 1<sup>er<\/sup>\u00a0janvier 2018, les bailleurs pourront pr\u00e9lever 21% de TVA sur les loyers per\u00e7us. Il s\u2019agit d\u2019un changement fondamental pour ce secteur. La condition pour pouvoir opter pour un tel r\u00e9gime est que le bien immobilier soit lou\u00e9 \u00e0 un entrepreneur ou \u00e0 un professionnel qui affecte le b\u00e2timent lou\u00e9 principalement \u00e0 des fins commerciales.<\/p>\n<p>Pour un loyer de 1.000 EUR, le propri\u00e9taire pourra, \u00e0 partir du 1<sup>er<\/sup>\u00a0janvier 2018, facturer au locataire le montant suppl\u00e9mentaire de 210 EUR (21% de TVA). Cette somme pourra \u00eatre d\u00e9duite par le propri\u00e9taire du montant pay\u00e9 par ce dernier \u00e0 l\u2019entrepreneur ayant construit ou r\u00e9nov\u00e9 le b\u00e2timent. Ainsi, le bailleur pourra r\u00e9cup\u00e9rer, au fur et \u00e0 mesure, la totalit\u00e9 la TVA pay\u00e9e lors de la construction ou de la r\u00e9novation du b\u00e2timent.<\/p>\n<p>Le but de cette mesure est essentiellement d\u2019op\u00e9rer une simplification administrative. Nous attendons impatiemment les textes d\u00e9finitifs.<\/p>\n<p>Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019accord de gouvernement sur le budget contient une mesure pouvant procurer aux acteurs du secteur de l\u2019immobilier une \u00e9conomie importante. Ceux-ci pourront d\u00e9duire la totalit\u00e9&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[144],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9forme de la TVA dans l\u2019immobilier | Lauwers Law<\/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:\/\/lauwers-law.be\/fr\/reforme-de-la-tva-dans-limmobilier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme de la TVA dans l\u2019immobilier | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"L\u2019accord de gouvernement sur le budget contient une mesure pouvant procurer aux acteurs du secteur de l\u2019immobilier une \u00e9conomie importante. 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