{"id":7261,"date":"2024-08-27T11:16:41","date_gmt":"2024-08-27T09:16:41","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=7261"},"modified":"2024-09-12T16:25:56","modified_gmt":"2024-09-12T14:25:56","slug":"bakertilly-seminaire-15-10-2024-la-tva-immobiliere","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-seminaire-15-10-2024-la-tva-immobiliere\/","title":{"rendered":"BAKERTILLY &#8211; S\u00e9minaire &#8211; 15\/10\/2024 &#8211; La TVA immobili\u00e8re"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css=\u00a0\u00bb.vc_custom_1724372966601{margin-top: 0px !important;background-color: #FFFFFF !important;}\u00a0\u00bb][vc_column][vc_raw_html css=\u00a0\u00bb.vc_custom_1724753370232{margin-bottom: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb7263&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724750316201{margin-bottom: 0px !important;}\u00a0\u00bb][vc_row_inner css=\u00a0\u00bb.vc_custom_1724686885617{margin-top: 0px !important;padding-top: 20px !important;padding-right: 30px !important;padding-bottom: 40px !important;padding-left: 30px !important;background-color: #C9EC51 !important;}\u00a0\u00bb el_id=\u00a0\u00bbtitleHeader\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb2\/3&Prime;][vc_column_text css=\u00a0\u00bb.vc_custom_1724749951677{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb el_class=\u00a0\u00bbCarnacBold\u00a0\u00bb]<span style=\"font-size: 40px;\"><strong>La TVA immobili\u00e8re<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb40px\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/6&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbintervenants\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724690606861{padding-top: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner css=\u00a0\u00bb.vc_custom_1724940847998{padding-top: 100px !important;padding-right: 20px !important;padding-bottom: 100px !important;padding-left: 20px !important;}\u00a0\u00bb][vc_column_inner][vc_column_text css=\u00a0\u00bb.vc_custom_1724749969694{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<span class=\"Carnac\">Intervenante<\/span><br \/>\n<span class=\"Carnac\" style=\"font-size: 28px; color: #c9ec51;\">Laura<\/span> <span class=\"CarnacBold\" style=\"font-size: 28px; color: #c9ec51;\">Poncin<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688490711{margin-bottom: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688511854{padding-top: 0px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688582823{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688625105{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688536298{padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688543656{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1726151157297{margin-bottom: 0px !important;padding-bottom: 0px !important;}\u00a0\u00bb]<strong>Ce s\u00e9minaire a pour objectif de comprendre l\u2019impact de la TVA sur les op\u00e9rations immobili\u00e8res et de tenir compte de la TVA non d\u00e9ductible lors du calcul de la marge.<\/strong><\/p>\n<p>Il a aussi pour objectif de pr\u00e9senter les conditions d\u2019application du r\u00e9gime relatif au taux de TVA super-r\u00e9duit de 3%, r\u00e9serv\u00e9 aux immeubles r\u00e9sidentiels ainsi que de l\u2019option TVA en mati\u00e8re d\u2019immobilier commercial.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #c9ec51;\"><strong>PROGRAMME<\/strong><\/span><\/p>\n<p><strong>Le principe de l\u2019exon\u00e9ration des op\u00e9rations immobili\u00e8res<\/strong><\/p>\n<p>Droit \u00e0 d\u00e9duction de la TVA pour l\u2019immobilier r\u00e9sidentiel pour le promoteur en fonction du degr\u00e9 d\u2019ach\u00e8vement de l\u2019immeuble lors de la vente :<\/p>\n<ul>\n<li>Vente sur plan \/ VEFA<\/li>\n<li>Immeuble partiellement achev\u00e9<\/li>\n<li>Immeuble totalement achev\u00e9<\/li>\n<\/ul>\n<p>Quid de la d\u00e9duction de la TVA si l\u2019immeuble est lou\u00e9 et non vendu ?<\/p>\n<p><strong>Condition d\u2019application du taux de TVA super r\u00e9duit de 3 % aux immeubles r\u00e9sidentiels :<\/strong><\/p>\n<ul>\n<li>D\u00e9finition de la notion de cr\u00e9ation d\u2019immeuble, plus large que la notion de construction<\/li>\n<li>Impact en cas de r\u00e9novation de l\u2019immeuble<\/li>\n<li>Liste des travaux \u00e9ligibles<\/li>\n<li>Proc\u00e9dure d\u2019application du taux de 3% (directe ou via remboursement)<\/li>\n<\/ul>\n<p><strong>Droit \u00e0 d\u00e9duction de la TVA pour l\u2019immobilier commercial et professionnel :<\/strong><\/p>\n<ul>\n<li>Les conditions de l\u2019option TVA en cas de location et ses avantages<\/li>\n<li>Les conditions de l\u2019option TVA en cas de vente et ses avantages \/ inconv\u00e9nients (droits d\u2019enregistrement suppl\u00e9mentaires versus TVA d\u00e9duite \u00e0 r\u00e9gulariser)<\/li>\n<li>Impact du prorata de d\u00e9duction de l\u2019acheteur \/ du locataire sur le m\u00e9canisme de l\u2019option TVA :\n<ul>\n<li>plus de 50% de prorata de d\u00e9duction<\/li>\n<li>50% ou moins de prorata de d\u00e9duction<\/li>\n<\/ul>\n<\/li>\n<li>Le m\u00e9canisme de la r\u00e9gularisation d\u00e9cennale :\n<ul>\n<li>r\u00e9gularisation TVA en faveur ou en d\u00e9faveur<\/li>\n<li>impact en cas de pluralit\u00e9 de locataires pour un immeuble entier<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Prorata de TVA sur les frais g\u00e9n\u00e9raux<\/strong><\/p>\n<p><strong>Formalisme concernant l\u2019option pour l\u2019application de la TVA :<\/strong><\/p>\n<ul>\n<li>Formalisme en cas de location<\/li>\n<li>Formalisme en cas de vente<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688650129{margin-bottom: 15px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#C9EC51&Prime;][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724687460483{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687476229{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724687485024{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7240&Prime; img_size=\u00a0\u00bb74&#215;40&Prime; css=\u00a0\u00bb.vc_custom_1724689554522{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724688400383{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 20px;\"><strong>Public cible<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1724749202116{margin-bottom: 0px !important;}\u00a0\u00bb]Comptables, fiscalistes, dirigeants d\u2019entreprise[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724687613044{padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724688701837{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_row_inner gap=\u00a0\u00bb30&Prime; el_class=\u00a0\u00bbpNoMarginTop\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724688221494{padding-right: 0px !important;padding-left: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner css=\u00a0\u00bb.vc_custom_1724688685938{padding-top: 5px !important;padding-right: 0px !important;padding-left: 0px !important;}\u00a0\u00bb][vc_single_image image=\u00a0\u00bb7239&Prime; img_size=\u00a0\u00bb53&#215;50&Prime; css=\u00a0\u00bb.vc_custom_1724689549360{margin-bottom: 15px !important;}\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1724750196971{margin-bottom: 5px !important;}\u00a0\u00bb]<span style=\"font-size: 18px;\"><strong><span style=\"font-size: 20px;\">Mardi, 15 octobre 2024<\/span><br \/>\n<span style=\"font-size: 20px;\">495 \u20ac HTVA<\/span><br \/>\n<\/strong><\/span>[\/vc_column_text][vc_column_text css=\u00a0\u00bb.vc_custom_1724749237754{margin-bottom: 5px !important;}\u00a0\u00bb]9h00 &#8211; 9h30 : Petit-d\u00e9jeuner<br \/>\n9h30 &#8211; 12h30 : S\u00e9minaire[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb el_id=\u00a0\u00bbbuttonsInscriptionOthers\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689387114{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime; css=\u00a0\u00bb.vc_custom_1724689393168{margin-top: 0px !important;padding-top: 0px !important;}\u00a0\u00bb][vc_row_inner equal_height=\u00a0\u00bbyes\u00a0\u00bb gap=\u00a0\u00bb35&Prime; css=\u00a0\u00bb.vc_custom_1724689455639{padding-top: 0px !important;padding-bottom: 0px !important;border-color: #000000 !important;}\u00a0\u00bb][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1724689656293{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbInscrivez-vous ici\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#C9EC51&Prime; outline_custom_hover_background=\u00a0\u00bb#C9EC51&Prime; shape=\u00a0\u00bbsquare\u00a0\u00bb size=\u00a0\u00bblg\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689523733{margin-top: 0px !important;margin-bottom: 0px !important;}\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fptb.ovh%2Fbakertilly%2Fformulaire-seminaires%2F|title:BAKERTILLY%20%E2%80%93%20formulaire%20s%C3%A9minaires|target:_blank\u00a0\u00bb el_class=\u00a0\u00bbbuttonLinked buttonLinkedSeminaires CarnacBold\u00a0\u00bb][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime; css=\u00a0\u00bb.vc_custom_1724689649815{padding-top: 0px !important;padding-bottom: 15px !important;border-color: #95979D !important;}\u00a0\u00bb][vc_btn title=\u00a0\u00bbVoir nos autres s\u00e9minaires\u00a0\u00bb style=\u00a0\u00bboutline-custom\u00a0\u00bb outline_custom_color=\u00a0\u00bb#C9EC51&Prime; outline_custom_hover_background=\u00a0\u00bb#C9EC51&Prime; shape=\u00a0\u00bbsquare\u00a0\u00bb size=\u00a0\u00bblg\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724689528429{margin-top: 0px !important;margin-bottom: 0px !important;}\u00a0\u00bb link=\u00a0\u00bburl:https%3A%2F%2Fptb.ovh%2Fbakertilly%2Fbakertilly-2e-semestre-2024-planning-des-seminaires-masterclass-nouveaux-entrepreneurs%2F|title:BAKERTILLY%20%E2%80%93%202e%20semestre%202024%20%E2%80%93%20Planning%20des%20s%C3%A9minaires%20%E2%80%93%20Masterclass%20nouveaux%20entrepreneurs|target:_blank\u00a0\u00bb el_class=\u00a0\u00bbbuttonLinked buttonLinkedSeminaires CarnacBold\u00a0\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1724372383462{padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner][vc_column_inner][vc_column_text css=\u00a0\u00bb\u00a0\u00bb]<span style=\"font-size: 14px;\">Chaque participant re\u00e7oit un support \u00e9crit.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">Inscription(s) suppl\u00e9mentaire(s) de la m\u00eame soci\u00e9t\u00e9 : &#8211; 20 %<\/span><br \/>\n<span style=\"font-size: 14px;\">Formation \u00e9ligible au co-financement<\/span><\/p>\n<p><span style=\"font-size: 14px;\">S\u00e9minaire organis\u00e9 par Baker Tilly Luxembourg Training S.A., organisme de formation professionnelle continue, n\u00b0 agr\u00e9ment : 10016531 \/ 3<\/span><\/p>\n<p><span style=\"font-size: 14px;\">En cas d\u2019absence et sans avis pr\u00e9alable 24h avant la date du s\u00e9minaire, la totalit\u00e9 des frais de participation sera due. 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