{"id":8805,"date":"2025-06-23T10:32:38","date_gmt":"2025-06-23T09:32:38","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=8805"},"modified":"2025-07-03T15:59:10","modified_gmt":"2025-07-03T14:59:10","slug":"vente-de-maisons-reconstruites-a-nouveau-a-6-de-tva-a-partir-du-1er-juillet-attention-aux-nouvelles-conditions","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/vente-de-maisons-reconstruites-a-nouveau-a-6-de-tva-a-partir-du-1er-juillet-attention-aux-nouvelles-conditions\/","title":{"rendered":"Vente de maison reconstruite \u00e0 nouveau \u00e0 6% de TVA \u2013 notez les nouvelles conditions"},"content":{"rendered":"<h2><strong>Petit rappel<\/strong><\/h2>\n<p>\u00c0 partir du 1er janvier 2024, un r\u00e9gime permanent a \u00e9t\u00e9 introduit selon lequel, en principe, seuls les travaux immobiliers relatifs \u00e0 la d\u00e9molition et \u00e0 la reconstruction \u00e9taient \u00e9ligibles au taux de TVA de 6% dans certaines situations.<\/p>\n<p>Cependant, les livraisons (ventes) de nouvelles maisons apr\u00e8s d\u00e9molition ont \u00e9t\u00e9 exclues, ainsi que l&rsquo;application de l&rsquo;ancien r\u00e9gime tarifaire concernant les 32 villes centres. Pour ces deux derniers r\u00e9gimes, une mesure transitoire a \u00e9t\u00e9 pr\u00e9vue jusqu&rsquo;au 30 juin 2025, sous r\u00e9serve de certaines conditions. Pour les livraisons, il est notamment requis que le permis d&rsquo;environnement relatif au projet ait \u00e9t\u00e9 demand\u00e9 avant le 1er juillet 2023 pour que la mesure transitoire soit applicable.<\/p>\n<h2><strong>R\u00e9gime pour les livraisons\u00a0<\/strong><\/h2>\n<p>Le taux de TVA de 6% sera \u00e0 nouveau applicable \u00e0 la livraison d&rsquo;une maison reconstruite apr\u00e8s d\u00e9molition dans les situations suivantes:<\/p>\n<ul>\n<li>L&rsquo;acheteur destine la maison comme unique et propre maison et y a sans d\u00e9lai son domicile. Attention : la surface habitable ne doit pas d\u00e9passer 175 m2.<\/li>\n<li>L&rsquo;acheteur destine la maison \u00e0 une location \u00e0 une institution sp\u00e9cifique dans le cadre de la politique sociale. Ici, il n&rsquo;y a pas de limitation de la surface habitable (!).<\/li>\n<li>L&rsquo;acheteur destine la maison \u00e0 une location de longue dur\u00e9e pour habitation \u00e0 une personne physique (pour au moins 15 ans) qui y a sans d\u00e9lai son domicile. Attention : la surface habitable ne doit pas d\u00e9passer <strong>175 m2<\/strong>.<\/li>\n<\/ul>\n<p>Un point important est donc que le crit\u00e8re de surface connu de 200 m2 est ramen\u00e9 \u00e0 175 m2 (dans les 1\u00e8re et 3\u00e8me situations ci-dessus), ce qui implique \u00e9videmment un renforcement du r\u00e9gime. D&rsquo;autre part, dans la 2\u00e8me situation, aucune limitation de surface n&rsquo;est impos\u00e9e.<\/p>\n<p>De plus, nous soulignons que l&rsquo;arrangement ci-dessus s&rsquo;appliquerait \u00e0 nouveau g\u00e9n\u00e9ralement \u00e0 partir du 1er juillet 2025, mais en raison de l&rsquo;absence de la loi de programme, les promoteurs et d\u00e9veloppeurs de projets ne peuvent pas encore \u00e9mettre de factures de vente avec 6% de TVA pour leurs projets de d\u00e9molition et de reconstruction. Ils doivent (esp\u00e9rons-le bri\u00e8vement) attendre que le feu vert soit donn\u00e9. Le moment o\u00f9 le permis environnemental a \u00e9t\u00e9 demand\u00e9 ne joue aucun r\u00f4le<\/p>\n<h2><strong>Formalit\u00e9s<\/strong><\/h2>\n<p>Pour pouvoir b\u00e9n\u00e9ficier du taux de TVA de 6% en tant qu&rsquo;acheteur, une d\u00e9claration pr\u00e9alable devra \u00eatre soumise comme auparavant (par le vendeur, \u00e9ventuellement avec l&rsquo;ajout d&rsquo;une d\u00e9claration de l&rsquo;acheteur). Esp\u00e9rons que l&rsquo;administration de la TVA clarifiera bient\u00f4t comment ces formalit\u00e9s devront \u00eatre remplies exactement dans une circulaire.<\/p>\n<h2><strong>Entr\u00e9e en vigueur<\/strong><\/h2>\n<p>Comme mentionn\u00e9, l&rsquo;arrangement prendrait en principe effet \u00e0 partir du 1er juillet 2025 (mais il faut encore attendre la loi finale et sa publication au Moniteur belge).<\/p>\n<p>Il est pr\u00e9vu que la l\u00e9gislation d\u00e9terminera que le taux de 6% ne s&rsquo;appliquera qu&rsquo;aux livraisons o\u00f9 la TVA devient exigible \u00e0 partir du 1er juillet 2025. \u00c0 la lumi\u00e8re de cela, il peut \u00eatre conseill\u00e9 de reporter toute vente de maisons jusqu&rsquo;apr\u00e8s la loi finale. Nous attendons bient\u00f4t des \u00e9claircissements suppl\u00e9mentaires de l&rsquo;administration de la TVA \u00e0 ce sujet<\/p>\n<h2><strong>Vous avez des questions sur ce sujet ou un autre ? <\/strong><\/h2>\n<p><a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos experts, ils sont \u00e0 votre disposition pour vous aider.<\/p>\n<p>Cet article a \u00e9t\u00e9 \u00e9crit par Pieter van Hauwaert<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bonne nouvelle pour les promoteurs immobiliers : les livraisons (ventes) de nouvelles maisons apr\u00e8s d\u00e9molition sont \u00e0 nouveau \u00e9ligibles au taux de TVA de 6%. Cela a \u00e9t\u00e9 d\u00e9finitivement d\u00e9cid\u00e9 par le gouvernement f\u00e9d\u00e9ral dans le cadre de l&rsquo;accord de P\u00e2ques d&rsquo;avril 2025. Mais pas encore \u00e0 partir du 1er juillet 2025<\/p>\n","protected":false},"author":2,"featured_media":3632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[109,117],"class_list":["post-8805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-accountancy-fr","tag-btw-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Vente de maison reconstruite \u00e0 nouveau \u00e0 6% de TVA \u2013 notez les nouvelles conditions | PKF BOFIDI<\/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:\/\/pkfbofidi.com\/fr\/vente-de-maisons-reconstruites-a-nouveau-a-6-de-tva-a-partir-du-1er-juillet-attention-aux-nouvelles-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vente de maison reconstruite \u00e0 nouveau \u00e0 6% de TVA \u2013 notez les nouvelles conditions\" \/>\n<meta property=\"og:description\" content=\"Bonne nouvelle pour les promoteurs immobiliers : les livraisons (ventes) de nouvelles maisons apr\u00e8s d\u00e9molition sont \u00e0 nouveau \u00e9ligibles au taux de TVA de 6%. 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