{"id":6768,"date":"2018-04-17T08:34:57","date_gmt":"2018-04-17T07:34:57","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=6768"},"modified":"2018-04-17T08:34:57","modified_gmt":"2018-04-17T07:34:57","slug":"vers-un-regime-doption-en-matiere-de-tva-et-de-location-immobiliere","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/vers-un-regime-doption-en-matiere-de-tva-et-de-location-immobiliere\/","title":{"rendered":"Vers un r\u00e9gime d\u2019option en mati\u00e8re de TVA et de location immobili\u00e8re ?"},"content":{"rendered":"

L\u2019accord d\u2019\u00e9t\u00e9 du Gouvernement Michel contenait une mesure relative \u00e0 la TVA dans le secteur immobilier. En substance, un syst\u00e8me optionnel de TVA pour la location immobili\u00e8re \u00e9tait envisag\u00e9 pour autant que le locataire utilise principalement les locaux lou\u00e9s pour l\u2019exercice d\u2019activit\u00e9s soumises \u00e0 la TVA. Par la suite, cette mesure a \u00e9t\u00e9 report\u00e9e pour des raisons notamment budg\u00e9taires.<\/p>\n

Le Gouvernement est parvenu \u00e0 un accord sur ce sujet. Un avant-projet de loi a \u00e9t\u00e9 soumis au Conseil d\u2019Etat pour avis. Les textes d\u00e9finitifs ne sont ainsi pas encore connus. Cependant, les contours que devraient prendre cette r\u00e9forme peuvent \u00eatre anticip\u00e9s.<\/p>\n

Ainsi, \u00e0 partir du 1er<\/sup> octobre 2018, un syst\u00e8me d\u2019option pour la TVA et la location immobili\u00e8re devrait \u00eatre instaur\u00e9. Plusieurs conditions seront mises en place pour pouvoir b\u00e9n\u00e9ficier de ce r\u00e9gime optionnel. Par exemple, le locataire devra utiliser exclusivement le b\u00e2timent pour une activit\u00e9 assujettie \u00e0 la TVA (taxable ou exempt\u00e9e). L\u2019option devra \u00eatre exerc\u00e9e par les deux parties\u00a0: bailleur et locataire. L\u2019option vaudra pour la dur\u00e9e totale du contrat de location.<\/p>\n

D\u00e8s que les textes d\u00e9finitifs seront publi\u00e9s, nous ne manquerons pas de vous faire connaitre les tenants et aboutissants de cette r\u00e9forme et les cons\u00e9quences concr\u00e8tes qu\u2019elle aura sur votre activit\u00e9.<\/p>\n

Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019accord d\u2019\u00e9t\u00e9 du Gouvernement Michel contenait une mesure relative \u00e0 la TVA dans le secteur immobilier. En substance, un syst\u00e8me optionnel de TVA pour la…<\/p>\n","protected":false},"author":7,"featured_media":6769,"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":"\nVers un r\u00e9gime d\u2019option en mati\u00e8re de TVA et de location immobili\u00e8re ? | 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\/vers-un-regime-doption-en-matiere-de-tva-et-de-location-immobiliere\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vers un r\u00e9gime d\u2019option en mati\u00e8re de TVA et de location immobili\u00e8re ? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"L\u2019accord d\u2019\u00e9t\u00e9 du Gouvernement Michel contenait une mesure relative \u00e0 la TVA dans le secteur immobilier. 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