{"id":1581,"date":"2021-09-30T09:32:36","date_gmt":"2021-09-30T07:32:36","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1581"},"modified":"2023-05-09T16:12:44","modified_gmt":"2023-05-09T14:12:44","slug":"tva-application-des-taux-reduits-dans-le-batiment","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1581","title":{"rendered":"TVA : application des taux r\u00e9duits dans le b\u00e2timent"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1581\" class=\"elementor elementor-1581\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71afd1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71afd1f\" 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-e7d9f85\" data-id=\"e7d9f85\" 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-d22de48 elementor-widget elementor-widget-heading\" data-id=\"d22de48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de septembre 2021<br><\/h1>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3365ce0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3365ce0\" 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-a2dc268\" data-id=\"a2dc268\" 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-522acf8 elementor-widget elementor-widget-heading\" data-id=\"522acf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s gestion<br><\/h2>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef67c03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef67c03\" 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-d6741ed\" data-id=\"d6741ed\" 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-0a944a6 elementor-widget elementor-widget-heading\" data-id=\"0a944a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">TVA : application des taux r\u00e9duits dans le b\u00e2timent<\/h3>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-835fc4b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"835fc4b\" 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-4393c39\" data-id=\"4393c39\" 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-0eb93f9 elementor-widget elementor-widget-text-editor\" data-id=\"0eb93f9\" 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><strong>Pour pouvoir b\u00e9n\u00e9ficier d&rsquo;un taux r\u00e9duit de TVA, les locaux doivent \u00eatre achev\u00e9s depuis plus de 2 ans au d\u00e9but des travaux et affect\u00e9s \u00e0 l&rsquo;habitation uniquement.<\/strong> Ce taux r\u00e9duit s&rsquo;applique aussi aux travaux qui sont indissociablement li\u00e9s \u00e0 des travaux de r\u00e9novation \u00e9nerg\u00e9tique. Que ce soit une r\u00e9sidence principale ou secondaire, ou qu&rsquo;ils soient d\u00e9tenus, lou\u00e9s ou occup\u00e9s \u00e0 titre gratuit.<\/p><p><strong><span style=\"text-decoration: underline\">Taux applicables<\/span> :<\/strong><\/p><p><strong>\u2022 Par principe : Taux \u00e0 20% <\/strong><br \/><strong>\u2022 Travaux d\u2019am\u00e9lioration, de transformation, d\u2019am\u00e9nagement ou d\u2019entretien : Taux \u00e0 10%<\/strong><br \/><span style=\"text-decoration: underline\">Exception : Les travaux \u00e0 l&rsquo;issue desquels la surface de plancher de la construction est augment\u00e9e de plus de 10% rel\u00e8vent du taux normal de TVA \u00e0 20%.<\/span> <br \/><strong>\u2022 Travaux de r\u00e9novation ou d\u2019am\u00e9lioration \u00e9nerg\u00e9tique : Taux \u00e0 5.5%<\/strong><br \/>Pour que le taux de 5,50 % soit appliqu\u00e9, les travaux induits doivent \u00eatre factur\u00e9s dans les 3 mois au plus tard suivant la date de facturation des travaux d&rsquo;am\u00e9lioration de la qualit\u00e9 \u00e9nerg\u00e9tique auxquels ils sont li\u00e9s.) <br \/><strong>\u2022 Travaux induits, indissociablement li\u00e9s aux travaux d\u2019efficacit\u00e9 \u00e9nerg\u00e9tique : Taux \u00e0 5.5% <\/strong>(Il ne s&rsquo;applique pas aux travaux de r\u00e9novation ou d&rsquo;ordre esth\u00e9tique)<\/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>L&rsquo;actualit\u00e9 du mois de septembre 2021 Actualit\u00e9s gestion TVA : application des taux r\u00e9duits dans le b\u00e2timent Pour pouvoir b\u00e9n\u00e9ficier d&rsquo;un taux r\u00e9duit de TVA, les locaux doivent \u00eatre achev\u00e9s depuis plus de 2 ans au d\u00e9but des travaux et affect\u00e9s \u00e0 l&rsquo;habitation uniquement. Ce taux r\u00e9duit s&rsquo;applique aussi aux travaux qui sont indissociablement li\u00e9s [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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