{"id":27111,"date":"2024-06-11T19:15:19","date_gmt":"2024-06-11T19:15:19","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=27111"},"modified":"2024-06-15T08:13:43","modified_gmt":"2024-06-15T08:13:43","slug":"les-bailleurs-de-biens-immobiliers-sont-ils-assujettis-a-la-tva","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/les-bailleurs-de-biens-immobiliers-sont-ils-assujettis-a-la-tva\/","title":{"rendered":"Les bailleurs de biens immobiliers sont-ils assujettis \u00e0 la TVA ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"27111\" class=\"elementor elementor-27111\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0c3aced elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c3aced\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f63187\" data-id=\"0f63187\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82b04af elementor-widget elementor-widget-text-editor\" data-id=\"82b04af\" 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>Les propri\u00e9taires de biens immobiliers sont assujettis \u00e0 la TVA. Dans cet article, nous expliquons cela en d\u00e9tail,<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f9f4d54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9f4d54\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e18722\" data-id=\"7e18722\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bdea6e3 elementor-widget elementor-widget-heading\" data-id=\"bdea6e3\" 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\">Propri\u00e9taires de biens immobiliers et TVA: assujettis\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-028b3af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"028b3af\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2133592\" data-id=\"2133592\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-985f735 elementor-widget elementor-widget-text-editor\" data-id=\"985f735\" 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>La location d&rsquo;un bien immobilier est soumise ou non \u00e0 la TVA en fonction de l&rsquo;activit\u00e9 qui y est exerc\u00e9e. Et, dans le cas o\u00f9 elle doit \u00eatre pay\u00e9e, elle est fix\u00e9e au taux g\u00e9n\u00e9ral.<\/p><p>Le contribuable de la taxe est le bailleur, qui est consid\u00e9r\u00e9, aux fins de la loi sur la taxe sur la valeur ajout\u00e9e (TVA), comme un entrepreneur ou un professionnel et doit s&rsquo;inscrire au registre des professionnels, des entrepreneurs et des d\u00e9tenteurs de comptes.<\/p><p>Il doit donc collecter la taxe aupr\u00e8s du locataire pour la verser ensuite \u00e0 l&rsquo;Agence des imp\u00f4ts.<\/p><p>Il faut en tenir compte en m\u00eame temps que des autres exon\u00e9rations pr\u00e9vues par l&rsquo;IRPF.<\/p><p>Toutefois, certains cas sont exempt\u00e9s du paiement de cet imp\u00f4t.<\/p><p>Examinons de plus pr\u00e8s les diff\u00e9rentes possibilit\u00e9s et obligations qui en d\u00e9coulent :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4f16f62 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f16f62\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-117c83a\" data-id=\"117c83a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ceba050 elementor-widget elementor-widget-heading\" data-id=\"ceba050\" 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\">1. Propri\u00e9taires et TVA : logements r\u00e9sidentiels<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c83d4bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c83d4bd\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-90c62fb\" data-id=\"90c62fb\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83a6f21 elementor-widget elementor-widget-text-editor\" data-id=\"83a6f21\" 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>Les logements r\u00e9sidentiels, \u00e0 condition qu&rsquo;ils aient un usage r\u00e9sidentiel exclusif, <strong>sont totalement exon\u00e9r\u00e9s de la TVA<\/strong>. Il s&rsquo;agit de la premi\u00e8re des grandes exon\u00e9rations de TVA pour la location de biens immobiliers et elle s&rsquo;applique \u00e9galement aux garages et aux entrep\u00f4ts.<\/p><p>Dans ce cas, il n&rsquo;est pas non plus n\u00e9cessaire de s&rsquo;inscrire au recensement des professionnels, des hommes d&rsquo;affaires et des d\u00e9tenteurs de comptes.<\/p><p>Il existe toutefois, dans le cadre de cette exception, des activit\u00e9s qui seraient soumises \u00e0 la taxe : la location \u00e0 des tiers par une soci\u00e9t\u00e9 sp\u00e9cialis\u00e9e et les appartements touristiques.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4ae4289 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ae4289\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b5b8a0\" data-id=\"8b5b8a0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3812ac1 elementor-widget elementor-widget-heading\" data-id=\"3812ac1\" 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\">2. Exploitations d'agro-\u00e9levage<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-55c3b76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55c3b76\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6b1e29\" data-id=\"d6b1e29\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6623067 elementor-widget elementor-widget-text-editor\" data-id=\"6623067\" 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>Dans les exploitations d&rsquo;\u00e9levage, il existe des b\u00e2timents fixes, tels que les \u00e9tables.<\/p><p>Dans ce cas, le loyer, bien que soumis \u00e0 la TVA, est exon\u00e9r\u00e9.<\/p><p>Par cons\u00e9quent, aucun paiement ne doit \u00eatre effectu\u00e9 pour cette activit\u00e9 professionnelle. Il est important de le pr\u00e9ciser, car il existe d&rsquo;autres activit\u00e9s professionnelles qui ne sont pas exon\u00e9r\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-41097fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41097fd\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f85a5ef\" data-id=\"f85a5ef\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46235c9 elementor-widget elementor-widget-heading\" data-id=\"46235c9\" 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\">3. Locaux commerciaux<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-df33e04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df33e04\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e0f7e8\" data-id=\"3e0f7e8\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b1c3c8 elementor-widget elementor-widget-text-editor\" data-id=\"7b1c3c8\" 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>Les <strong>locaux professionnels<\/strong> sont soumis \u00e0 la TVA, car ils sont g\u00e9n\u00e9ralement consid\u00e9r\u00e9s comme une activit\u00e9 imposable.<\/p><p>Le propri\u00e9taire-bailleur est tenu de facturer <strong>21 % de TVA<\/strong> et de la payer ensuite \u00e0 l&rsquo;administration fiscale.<\/p><p>Il convient de noter que cette r\u00e8gle s&rsquo;applique \u00e0 tout espace dans lequel une activit\u00e9 professionnelle est exerc\u00e9e \u00e0 des fins lucratives, y compris dans les immeubles r\u00e9sidentiels ou de bureaux en appartements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c8bbf20 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8bbf20\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60394a5\" data-id=\"60394a5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48fe3c4 elementor-widget elementor-widget-heading\" data-id=\"48fe3c4\" 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\">4. Autres cas particuliers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1994ff9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1994ff9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a2f333\" data-id=\"8a2f333\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19b4fe0 elementor-widget elementor-widget-text-editor\" data-id=\"19b4fe0\" 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>La r\u00e8gle de l&rsquo;imputation de la TVA sur les contrats de location comporte d&rsquo;autres variables particuli\u00e8res dont il faut tenir compte. Quelques exemples:<\/p><ul><li>Logement compatible comme lieu de travail : dans ce cas, la TVA doit \u00eatre appliqu\u00e9e car une activit\u00e9 \u00e9conomique est exerc\u00e9e.<\/li><li>Location \u00e0 des associations et fondations sans but lucratif : dans ce cas, il existe une exemption du paiement de la TVA.<\/li><li>Location avec option d&rsquo;achat : s&rsquo;il s&rsquo;agit d&rsquo;une location entre particuliers, d&rsquo;une dur\u00e9e sup\u00e9rieure \u00e0 10 ans, la location sera exon\u00e9r\u00e9e de TVA.<\/li><\/ul><p>Par cons\u00e9quent, il est essentiel de consulter et d&rsquo;obtenir des conseils appropri\u00e9s afin de ne pas commettre d&rsquo;erreurs lors du r\u00e8glement de la taxe. Cela vous \u00e9vitera des probl\u00e8mes et de l&rsquo;argent \u00e0 l&rsquo;avenir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-001478d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"001478d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-92e2b2d\" data-id=\"92e2b2d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56660e5 elementor-widget elementor-widget-image\" data-id=\"56660e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"360\" src=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/sujetos-pasivos-iva-arrendadores-inmuebles-1.jpeg\" class=\"attachment-large size-large wp-image-26912\" alt=\"sujetos-pasivos-iva-arrendadores-inmuebles\" srcset=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/sujetos-pasivos-iva-arrendadores-inmuebles-1.jpeg 640w, https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/sujetos-pasivos-iva-arrendadores-inmuebles-1-400x225.jpeg 400w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-673171a elementor-widget elementor-widget-porto_ultimate_heading\" data-id=\"673171a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_ultimate_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"porto-u-heading  porto-u-55ca8359258f9a412be7e73af65d2aac\"><div class=\"porto-u-sub-heading\" style=\"\"><h2>Les propri\u00e9taires ne doivent pas d\u00e9poser le formulaire 390 de r\u00e9capitulation annuelle de la TVA.<\/h2><\/div><style>.porto-u-55ca8359258f9a412be7e73af65d2aac.porto-u-heading{text-align:center}<\/style><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-89f4e74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89f4e74\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4660554\" data-id=\"4660554\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c424edd elementor-widget elementor-widget-text-editor\" data-id=\"c424edd\" 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>Formulaire 390<\/p><p>Au cours du mois de janvier, les assujettis \u00e0 la TVA doivent pr\u00e9senter \u00e0 l&rsquo;administration fiscale le r\u00e9capitulatif annuel de la TVA, en d\u00e9clarant le montant total des ventes et des achats effectu\u00e9s au cours de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente.<\/p><p>Jusqu&rsquo;en 2015, les bailleurs de biens immobiliers qui facturaient la TVA devaient \u00e9galement soumettre ce formulaire. Il faut savoir que cela a chang\u00e9 :<\/p><ul><li>Si les seules op\u00e9rations pour lesquelles vous facturez la TVA sont la location de biens immobiliers, vous (que vous soyez un particulier ou une soci\u00e9t\u00e9) n&rsquo;\u00eates plus tenu de d\u00e9poser le formulaire 390 en janvier prochain.<\/li><li>En revanche, vous devez remplir des informations compl\u00e9mentaires sur l&rsquo;imprim\u00e9 303 pour le dernier trimestre 2014 (d\u00e9claration de votre activit\u00e9 et du volume total des op\u00e9rations r\u00e9alis\u00e9es au cours de l&rsquo;ann\u00e9e).<\/li><li>Par cons\u00e9quent, si vous ne d\u00e9posez pas le formulaire 303 pour le quatri\u00e8me trimestre 2014 (parce que vous avez \u00e9t\u00e9 radi\u00e9 pour cause de cessation d&rsquo;activit\u00e9), vous devez d\u00e9poser le formulaire 390.<\/li><\/ul><p>Si les seules op\u00e9rations pour lesquelles vous facturez la TVA sont des locations immobili\u00e8res, vous n&rsquo;\u00eates plus tenu de d\u00e9poser l&rsquo;imprim\u00e9 390 (r\u00e9capitulatif annuel de TVA).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-75ef5e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75ef5e7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e20aa25\" data-id=\"e20aa25\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4317c23 elementor-widget elementor-widget-porto_ultimate_heading\" data-id=\"4317c23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"porto_ultimate_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"porto-u-heading  porto-u-55ca8359258f9a412be7e73af65d2aac\"><div class=\"porto-u-sub-heading\" style=\"\"><h2>BAILLEUR NON R\u00c9SIDENT ET TVA<\/h2><\/div><style>.porto-u-55ca8359258f9a412be7e73af65d2aac.porto-u-heading{text-align:center}<\/style><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-911c8b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"911c8b4\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef904bb\" data-id=\"ef904bb\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a6cdb81 elementor-widget elementor-widget-text-editor\" data-id=\"a6cdb81\" 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>En Espagne, de nombreux locaux lou\u00e9s appartiennent \u00e0 des personnes r\u00e9sidant \u00e0 l&rsquo;\u00e9tranger. Comment ces loyers sont-ils impos\u00e9s \u00e0 la TVA ? Quelle retenue \u00e0 la source le locataire doit-il effectuer sur les loyers vers\u00e9s ?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6a77a8f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a77a8f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76611cc\" data-id=\"76611cc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-406ff66 elementor-widget elementor-widget-heading\" data-id=\"406ff66\" 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\">FISCALIT\u00c9 DE LA TVA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-979ede1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"979ede1\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4570651\" data-id=\"4570651\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-323a6da elementor-widget elementor-widget-text-editor\" data-id=\"323a6da\" 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<h3>Location de locaux<\/h3><p>Si un r\u00e9sident espagnol poss\u00e8de des locaux en Espagne et commence \u00e0 les louer, il est tenu de les soumettre \u00e0 la TVA.<\/p><p>Mais que se passe-t-il s&rsquo;il r\u00e9side \u00e0 l&rsquo;\u00e9tranger et doit-il \u00e9galement appliquer la TVA ?<\/p><p>\u00c9tant donn\u00e9 que la location de locaux est un type de service qui est cens\u00e9 \u00eatre localis\u00e9 l\u00e0 o\u00f9 se trouve le bien lou\u00e9, la TVA espagnole de 21 % sera \u00e9galement applicable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2410411 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2410411\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c6370d\" data-id=\"7c6370d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4ae76ff elementor-widget elementor-widget-heading\" data-id=\"4ae76ff\" 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\">LES RETENUES \u00c0 LA SOURCE SUR LES LOYERS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9487667 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9487667\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a9416ca\" data-id=\"a9416ca\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74d4d33 elementor-widget elementor-widget-text-editor\" data-id=\"74d4d33\" 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<h3>Retenues<\/h3><p>En revanche, le locataire doit effectuer une retenue \u00e0 la source sur le montant des loyers.<\/p><p>La retenue \u00e0 effectuer, ainsi que la mani\u00e8re de la d\u00e9clarer, varieront \u00e9galement selon que le non-r\u00e9sident dispose ou non d&rsquo;un \u00e9tablissement permanent en Espagne&#8230;<\/p><h3>Imp\u00f4t sur les soci\u00e9t\u00e9s<\/h3><p>Si le non-r\u00e9sident dispose d&rsquo;un \u00e9tablissement permanent en Espagne, il doit d\u00e9clarer les revenus tir\u00e9s de la location au titre de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p><p>Par cons\u00e9quent, le locataire doit retenir un imp\u00f4t \u00e0 la source de 19 % (comme c&rsquo;est le cas pour tout bailleur r\u00e9sidant en Espagne) et payer cet imp\u00f4t \u00e0 l&rsquo;administration fiscale au moyen du formulaire 115.<\/p><h3>Imp\u00f4ts sur la Rente des Non Resident<\/h3><p>Si le bailleur n&rsquo;a pas d&rsquo;\u00e9tablissement permanent, il doit payer l&rsquo;imp\u00f4t sur les revenus de la location des locaux dans le cadre de l&rsquo;imp\u00f4t sur les revenus des non-r\u00e9sidents (IRNR), au moyen de la retenue que le preneur effectuera (et que le preneur versera ensuite \u00e0 l&rsquo;administration fiscale au moyen du formulaire 216).<\/p><h4>En particulier :<\/h4><p>Si le non-r\u00e9sident r\u00e9side dans l&rsquo;UE, en Norv\u00e8ge, en Islande ou au Liechtenstein, la retenue sera de 19 %.<br \/>S&rsquo;il r\u00e9side dans un autre pays, la retenue sera de 24 %.<\/p><p><br \/>Le concept<\/p><p>Pour qu&rsquo;il y ait \u00e9tablissement permanent, le non-r\u00e9sident doit disposer en Espagne d&rsquo;une structure ad\u00e9quate de ressources humaines et techniques (propres ou sous-trait\u00e9es et avec un degr\u00e9 de permanence suffisant) pour g\u00e9rer la location. Les locaux lou\u00e9s ne constituent pas en eux-m\u00eames un \u00e9tablissement stable.<\/p><p>Si le bailleur doit appliquer une TVA de 21 % sur le loyer. En revanche, le locataire doit retenir 19 % ou 24 % de TVA sur le montant de la location, selon le pays dans lequel le bailleur r\u00e9side et selon qu&rsquo;il agit ou non par l&rsquo;interm\u00e9diaire d&rsquo;un \u00e9tablissement stable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ecb7931 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ecb7931\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1444639\" data-id=\"1444639\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c23684 elementor-widget elementor-widget-heading\" data-id=\"8c23684\" 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\">Obtenez des conseils avec des garanties !<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b5fbff9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5fbff9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1fb5eeb\" data-id=\"1fb5eeb\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc3a6e8 elementor-widget elementor-widget-text-editor\" data-id=\"fc3a6e8\" 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>Les propri\u00e9taires de biens immobiliers et de TVA doivent payer la taxe en fonction de la situation.<\/p><p>Vous avez un bien immobilier ou des locaux et vous ne savez pas si vous devez payer la taxe ou la documentation \u00e0 traiter ?<\/p><p>Chez Asesor\u00eda Orihuela Costa, nous offrons ce service aux particuliers et aux professionnels, contactez-nous sans engagement !<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les propri\u00e9taires de biens immobiliers sont assujettis \u00e0 la TVA. Dans cet article, nous expliquons cela en d\u00e9tail, Propri\u00e9taires de biens immobiliers et TVA: assujettis La location d&rsquo;un bien immobilier est soumise ou non \u00e0 la TVA en fonction de l&rsquo;activit\u00e9 qui y est exerc\u00e9e. Et, dans le cas o\u00f9 elle doit \u00eatre pay\u00e9e, elle [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26971,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-27111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/sujetos-pasivos-iva-arrendadores-inmuebles-2.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/sujetos-pasivos-iva-arrendadores-inmuebles-2-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/sujetos-pasivos-iva-arrendadores-inmuebles-2-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/06\/sujetos-pasivos-iva-arrendadores-inmuebles-2.jpeg",640,360,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.7 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Les bailleurs de biens immobiliers sont-ils assujettis \u00e0 la TVA ? 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